SoUTHERN AUDITING AND ACCOUNTING CONSULTING … · 2019-03-30 · cOxc ry rNHH DICH vU rUv{N rAr...
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cOxc ry rNHH DICH vU rUv{N rAr uriNn rd roAn r rriur rol(n pnin Nlvr SoUTHERN AUDITING AND ACCOUNTING HNANCIAL CONSULTING SERVICES COMPANY LII\{ITED (AASCS) CONC TY CO PHAN DAU TU CONG NGHIEP XUAT NHAP KHAU DONG DIJONG Btio ctio tdi chinh cho ndm tdi chinh *ii *ric ngdy 31/12/2018 itii itrqc ki6m todn 29 Vo Thi Sau Street, District 1, Ho Chi Minh City Tel: (O2B) 3820 5944 - (028) 3820 5947 . Fax: (028) 3820 5942 Global Alliance Email : info@4ascs. com.vn Website: www.aascs. com.vn O a o o o o o o O o o o a o o o o o a o a O o c a O o o c c c c o O a o o o a a a a a a a a AA s cs
Transcript of SoUTHERN AUDITING AND ACCOUNTING CONSULTING … · 2019-03-30 · cOxc ry rNHH DICH vU rUv{N rAr...
cOxc ry rNHH DICH vU rUv{N rAr uriNn rd roAn r rriur rol(n pnin NlvrSoUTHERN AUDITING AND ACCOUNTING HNANCIAL CONSULTING SERVICES COMPANY LII\{ITED (AASCS)
CONC TY CO PHAN DAU TU CONG NGHIEPXUAT NHAP KHAU DONG DIJONG
Btio ctio tdi chinhcho ndm tdi chinh *ii *ric ngdy 31/12/2018
itii itrqc ki6m todn
29 Vo Thi Sau Street, District 1, Ho Chi Minh CityTel: (O2B) 3820 5944 - (028) 3820 5947 . Fax: (028) 3820 5942
GlobalAlliance
Email : info@4ascs. com.vn Website: www.aascs. com.vn
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C6NC TY Co PHAN DAU TU cONG NGHIEPZ^:A
xuAT NHAP KHAU oONc DTTONG
Btio ctio tdi chinhcho ndm tdi chinh *d tntc ngdy 31/12/2018
ttii itrqc ki6m todn
Euoc ki6m to6ri b6{
cONc rY TNHH DICH vU TIIvAN TAr cniNn xn roAN vA rrnu roAN pni,q, NAM (AASCS)Dia chi: 29 Yd Tlii Sriu, Phuong DaKao, Qufln 1, Tp. Hd Chi Minh - Tel: 028.38205944 - Fax: 028.3g205942
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cONG Ty cp oAu rU coNc NGHTEr xuAr NHAr xnAu ooNc Dr.IoNGl628 Ei6n Bi€n Phir, Phudng 6, Qu6n 3, TP. HCM
Brlo crlo tii chinhCho ndrn tdi chinh ktit ttrUc nsay 3 1l12l2}l8
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sAo cAo cu.l nn N TONG GrAM DOc
BAo cAo xmu roAN Dec L+p
sAo cAo rAr cniNn DA Drlgc rrru roAN
- BAng cdn tl6i kii to6n
- Biio c6o t6t qua hoat d6ng kinh doanh
- 86o ciio luu clruy6n ti0n tQ
- Bin thuyilt minh b6o c6o tii chinh
03-05
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CONc TY CP oAu rU cONc NGHIEP xuAr NrrAp xuAu ooNc DTIoNG 86o cfo t}i chfnh1628 DiQn Bi0n Phrh, Phuong 6, Qu0n 3, TP. HCM Cho ndm tdi chfnh k6t thric ngdy 31/l 2/201 8
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BAO CAO CUA BAN TONG GIAM DOC
Barr T6ng Gi6rn d6c C6ng ty C6 ptrAn DAu Tu C6ng Nghi6p XLr6t Nhap KhAu D6ng Duong (sau dAy goi tit ld "C6ng ty")trinlr bdy B6o c6o cta minh vd B6o c6o tdi chinl-r cira C6ng ty cho ndrn tdi chinh ktlt thirc ngdy 3111212018.
1. Hinh thri'c sO htru v6n
C6ng ty CO pnan DAu Tu C6ng Nghi6p Xu6t Nhap KhAu E6ng Duong dugc chuy6n aOi ttr COng ty TNHH DAu Tu C6rrg
Nghi6p Xu6t Xfrflp KhAu D6ng Duo-ng theo Gi6y chri'ng nhAn ddng kli kinh doanh thay ddi lAn tht' 19 ngdy 1410612016.
C6ng ty duo. c So K6 ho4ch vd DAu tu Thdnh pfrO UO Chi Minh c6p Gi6y chrlng nhdn dlng kli kinh doanh s6 03 101 03090lAn dAu ngity 2510612010 vd ddng ky thay d6i lAn thri' 24 ngity 1511212017.
V6n diAu lQ cria C6ng ty theo Gi6y chri'ng nhdn dang klyi doanh nghiQp ld:
V6n g6p cira C6ng ty t4i ngdy 3111212018:
Tru sd chinh cria C6ng ty tai 162r^ Di6n Bi6n Ph[r, Phuong 6, Qu4n 3, TP. HCM.
120.000.000.000 vND
120.000.000.000 vND
2. Linh vgc kinh doanh
Sdn xuAt, thuo'ng mai, dich vu.
3. Ngirnh ngtriikintr doanh
Tlru gom riic tl.rAi d6c hai; Xt ly vd ti6u hriy rdc thiri dQc hai; Biin bu6n vflt liQu, thi6t bl lap dqt khiic trong x6y dung; B5n
bu6n miiy m6c, thi6t bi vd phu ting m6y kh6c; XAy dung c6ng trinh k! thuft dAn dpng khric; Thu gorn r6c thii kh6ng d6chai; Xir lf vd ti€u hriy r6c thAi khdng dQc hai; Xt ly 6 nhi6m vd hoat dQng quin ly chdtthdi khric; ChuAn bi r.ndt bdng; Ph6d6'; Hodn thiQn c6ng trinh xdy dgng; San xu6t bi, biinh rang, h6p s5, c6c bQ phAn di6u.khi6n vd truyAn chuy€n dQng; B6nbu6n kirn lo4i vd quflng kirn loai; B6n bu6n g4o; SAn xu6t thung, bti chrla vd dung cu chira d;rng bing kim loai (kh6nglioat d6ng tai tru so'); B6n bu6n nhi€n liOu ran, l6ng, khi vd c5c sirn phAm li6n quan (trir khi dAu rn6 h6a l6ng LPG). B6nbu6n min cua, tro tr6u, bi rnia; Sdn xr-rAt n6i ho'i (tru n6i ho'i trung tArn); Sdn xu6t khi d6t, phAn ph6i rrhiOn li6u khi bingduo'ng 6ng (kh6ng ho4t d6ng tai tru s6'); Sin xu6t, phAn phiii ho'i nudc, nu6'c n6ng, di6u hoa kh6ng khi vd s6.n xudt nu'6'c
d6; C6ng nghQ sAy bd hdm; C6ng ngh6 s6y mir cao su.
4. M6 hinh ho4t tlQng ciia doanh nghiOp
Tqi ngdlt 3lii2/20t8, C6ngtyC6 PhinEduTuCongi{ghi€pXuar Nhap Khau D6ng Dtrarycr) 05 (ndnt) chi nhanh ttir
0l (ntQt) Vdn pltdng dqi di€n theo danh sach daoi ddy.
Danh sdch Chi nhanh
T6n Dia chi
Chi nhrinh C6ng ty CO pnan DAu Tu Cdng fO S, 6p Tdn Lflp, XE Phu6c TAn, Thdnh pnO ei6n Hda, Tinh Dting Nai,NghiQp Xu6t Nhflp KhAu E6ng Duong ViQt Nam.
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Chi nhdnli C6ng ty C6 PhAn EAu Tu C6ngNghi6p Xu6t Nhap KhAu D6ng Duo'ng
LO 2.9A6 dudng s6 6 - fhu cdng nghiQp Trd N6c 2, Phuo'ng Phu6'c Th6'i,
Qufn 0 M6n, Thdnh ph6 CAn Tho, ViQt Narn.
Chi nh6nh C6ng ty CO ptrAn DAu Tu C6ngNghiQp XuAt Nnap Kh6u D6ng Duong
I(hu c6ng nghiQp M! Tho, X6 Trung An, Thdnh ptrO Vty Tho, Tinh TidnGiang, Vi6t Nam.
Chi nh6nh C6ng ty Cd Phdn D6u Tu C6ngNghiQp Xu6t Ntr6p KhAu E6ng Duong TaiBinh Duong
L6 E, duo'ng s6 8. KCN S6ng ThAn l, PhLLdng Di An, Thi Xa Di An, Tir.rh
Binh Dr-Lorrg, Vi6t Narn.
coNc ry cp oAu rtl coNc NGHrT.p xuAr NHAP rnAu ooxc DTIoNG Brlo c6o thi chfnh1628 Dign Bi6n Phrh, Phuo'ng6, Qufn 3, TP. HCM Cho ndm tdi chinh t6t thric nedy 3 lll}l2}lr
Danh saclt Chi nhitnh (tidp theo)
TCu Dia chi
Chi nhiinh C6ng ty C6 ptrAn Ddu Tu'C6ng Khu c6ng nghi€p M! XuAn A, Phu'd'ng M! XuAn, Thi Xa Phfr M!, Tinh BdNghiQp Xu6t Ntr6p KhAu Ddng Duong TaiVtng Tdu
Ria - Vfrng Tdu, Vi0t Narn
Danh sdch Vdn phdng dqi diQn
T0n
Vf,n phdng d4i diQn C6ng ty C6 phAn OAu 308 C6ng Hda, phud'ng 13, Qudn Tdn Binh, ThdnhNam.
HO ChiMinh, Vi6t
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Tu C6ng NghiQp Xu6t Ntr6p KhAu D6ngDuong
S. X6t quri ho4t tl6ng
I(6t quA hoat d6ng kinh doanh cfra C6rrg ty vd tinh hinh tdi chfnlr t4i ngdy 3111212018 du'o.c th€ hi6l trong 86o cdo tdichinh dinh kerl.
6. C6c sg'kiQn sau nghy khori sii h6 torin 16p Brio c6o tdi chfnh
Kh6ngc6 su ki6n trong y6u ndo xAy ra sau ngdy kh6a s6 ktl to6n lAp B5o c6o tdi chilh ddi h6i ph6i du'o-c didu chinh 6ayc6ng b6 tr6n 86o c5o tdi chinh ndy.
7' HOi tl6ng Quin tri, Ban T6ng Girlm tliic, Ban Ki6m sorit vi D4i diQn phrip ru{t
HQi tt6ng Qurin triOng Nguy6n Thanh euangBd TrAn Kirn Sa
Ong Nguy6n Trung Qu6cOrg TrAn Kim Cuo-ng
Bd Ta Thi Ngoc Thdo
Ban T6ng Gi6m tliic vd KO torin trucrngBd TrAn l(im Sa
Org Nguy6n TrLrng Qu6cOng TrAn l(im Cuo.ng
Ba Ng6 Hodng Y6nBan Ki6m sorit
Ong Nguy6n Van ThAo
Ba Cai Hd Ai vy6ng Nguy6n M4nh Ti6n
Dai di6n ph6p luit
Bd TrAn Kim Sa
Chir tichThdrrh vi6rr
Thdnh vi6n
Thdnli vi6n
Thdnh vi6n
T6ng Gi6m d6c
Ph6 T6ng Gi6rn d6c
Ph6 T6ng Gi6rn d6c,,; ,Ke toan tru'o-ng
Tru'6'ng ban
Thdnh vi6n
Thdnh vi6n
-i -;l ong ulam doc
8. Ki6m to:ln vi6n
C6ng ty TNHH Dich vu TLr v6n Tdi chinh l(6 todn vd Ki6m to6n Phia Narn (AASCS) da thuc hien ki6m to6n ciic biio cilotdi chfnh cho C6ng ty.
CONG TY CP DAU TTI cOxc NGHIEP xuAT NHAP TuAu ooNc DTIoNG Brlo c:lo tAi chfnh1628 Di6rr Bi0n Plrfr, Phu'd'ng 6. Quan 3, TP. HCM Cho nfun tdi chinh k6t thirc ngiry 3 1112/2018
9. Cdng bii trrlctr nhiQm cta Ban T6ng Gi6m aiic oiii v6i Br{o crlo tdi chinh
Ban T6ng GiSrn d6c C6ng ty chiu tr6ch nhi6m vd vi6c l6p Bd,o c6o tdi chfnh ph6n 6nh trung thuc, ho-p ly tinh hinh hoatd6ng, k6t quA hoat d6ng kinh doanh vd tinh hinh luu chuyOrr tiAn t€ cria C6ng ty trong k!. Trong qud trinh Idp B6o c6o tdichfnh, Ban T6ng Gi6nr ddc Cdrrg ty cam k6t dZ tLrAn th[r c6c y€u cAu sau:
- XAy dpng vd duy tri ki6m so6t n6i b0 rnd H6i d6ng Qudn tri vd Ban T6ng Gi6rn d6c xdc dinh ld cAn thi6t d6dAm b6o cho vi6c lQp vd trinh bdy b6o c6o tdi chinh kh6ng cdn cliira dgrrg sai s6t trgng yr5u do gian 16rr hoacdo nhAm lAn;
- Lua chgn cdc chinh s5ch kti torln thich hgp vd rip dung c6c chinh s6ch ndy mQt c6ch nh6t quiin;- Dua ra c6c d6nh gi6 vd du' do6n hqp ly vd th0n trong;
A'- Citc chudtr tnuc kC toiin dang 6p dung duo-c Cdng ty tuAn thir, khdng c6 nhii'ng 6p dr-rng sai l6ch trong y5Lr d€nm[r'c cAn phAi c6ng b6 vd giAi thfch trong biio c6o tdi chinh ndy.
- Lap c6c b6o c6o tAi chirrh dua tr6n co so' ho4t d6ng kinh doanh li6n tuc, tril trud'ng hop khdrrg th6 cho ringC6ng ty sE ti6p tr;c hoat d6ng kinh.doanh.
Ban T6ng Gi6m d6c C6ng ty dAm b6o rang ciic sO fe toan duo-c luu giir dC ph6n 6nh tinh hinh tdi chfnh cta C6ng ty, v6imilc d6 trung thuc, hsp ly tai bAt ct'tho'i di6m ndo vd dAm bAo ring 86o c6o tdi chinh tudn thri c6c quy dinh hi6n hdnh criaNhd nu6c. E6ng tho'i c6 tr6ch nhi6rn trong vi6c b6o dArn an todn tdi s6n cria Cdng ty vd thLLc hi6n c6c bi€n phd,p thfcli ho-p
d6 ngan chdn, ph6t hi6n c6c hdnh vi gian l6rr vd,cdcvi pharn kh6c.
Bari T6ng Gi6m d6c C6ng ty cam k6t ring 86o crlo tdi chinh tl6 ph6n rlnh trung thuc vd hgp ly tinh hinh tdi chinh crizC6ng ty tai thd'i di6n 31 th6ng 12 ndm 2018, k6t qud hoat tl6ng kinh doanh vd tinh hinh luu chuy6n ti6n tC cho ndrn td
Ichfnh k6t thric cr)ng ngdy, phir hqp v5'i chuAn mqc, ctr6 O6 k6 to6n doanh nghiQp ViQt Nam vd tuAn thri c6c quy dinli hi6nhdnh c6 li6n quan.
Cam k6t hh6c
Barr T6rrg Gi6rn d6c carr k5t C6ng ty da tuan thtr nghla vu cdng b6 th6ng tirr tl,eo quy dirrS tai Tlrdng tu' s6 I 5512015/TT-BTC ngdy 06/1012015 do B6 Tdi Chinh ban hdnh vC hudrrg d6n vi, vi6c c6ng bti th6ng tin trOn thitru'o'ng clrri'ng kho6n.
thdng 03 ndm 2019
Gi6m il5ci diQn phrlp luAt
TrAn Kim Sa
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-EESE,cONc ry rNHH DICH vU rU vAn rAr cniNn rf roAN vA rdnr roAN pnil NAMSOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)
s o, X.E2/BCKT tr c t zo lelAA scs
BAO CAO KIEM ToAN DoC LAP
Kinh sfri: Cdc cii tl6ng, Hdi tl6ng qurin tri, Ban Tdng Gi6m tl6cCdng ty Cii pnan E6u Tu'Cdng Nghi6p Xu6t Nhip Khiu D6ng Ducrng
Chring t6i da ki6m toiin 86o c6o tdi chinh kdm theo c0a C6ng ty Cii pnan DAu tu C6ng Nghidp Xu6t Nhip KhduD6ng Duong dugc 16p ngdy 1910112019 tutrang 08 d6n trang43, bao g6rn B6ng cAn aOi tii toiin tai ngdy 3l thirtgt2ndm 2018, B6o c6o k6t qu6 ho4t d6ng kinh doanh, 86o c6o luu chuy6n ti6n t0 vd Bdn thuy6t minh b6o cito titi chfnh chondrn tdi chinh 2018.
Tr6ch nhi6m cria Ban T6ng GiSm tliic
Ban TOng Girlm d6c C6ng ty chiu tr6ch nhi6m vC vi6c lAp vi trinh bdy trung thuc vir ha'p ly b6o ciio tdi chfnh ciratheo chu6n muc k6 tod,, ch6 d6 kti torin doa*h *ghi6p ViQt Nam vd c6c quy dinh phrip lli c6 li6n quan d6, ,,r.tij];ffitrinh bdy b6o c6o tAi chinh vd chlu trdch nhi6m vC fi6m so6t nQi b0 md T6ng Gi6m d5c x6c dinh ld cAn thi6t AC Oam 5gg 1r vlcho vi6c ldp vi trinh bdy b6o c6o tdi chinh kh6ng c6 sai s6t trong y6u do gian l6n hoac nhAm l5n. Xiilffii
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Trich nhiQm ciia Ki6m todn vi€n @
Trilch nhiCrn cria chring tdi ld dua ra ;1i kitln vd b6o ciio tdi chinh dua tr6n kt5t qu6 cria cu6c ki6rn toiirr. Chring t6i dd ti€nhdnh ki6m to6n theo c6c chuAn muc ki6m to6n Vi6t Nam. C6c chuAn rnuc ndy yOu cAu chiurg t6i tuAn ttrU ctruAn mu'c virc6c quy dinh vO cl4o thi'c ngh6 nghi6p, lAp kil ho4ch vd thuc hi6n cuQc kiiim to6n d6 dat duoc sg dAm b6o hgp ly v6 vi€cli6u brio c5o tdi chinh crja C6ng ty c6 cdn sai s6t trong y6u hay kh6ng.
C6ng vi€c ki6m toSn bao gdm thuc hi6n c6c thri tpc nhirn thu thdp c6c bing chri'ng ki6rn to6n vir c6c sO ti6u vd tlruy6tnrinh tr6n birc c6o tdi chinh. C6c th0 tpc ki6m to6n duo'c lua chon dua tr€n xdt doiin c[ra ki6rn to61 vi6n, bao g6m ddnhgi6 rti ro c6 sai s6t trgng y6u trong b6o c6o tdi chfnli do gian ldn hoac nhArn l5r-r. I(hi th;r'c hi6n d6nh giit citc riri ro rray,ki6m torln vi6n dd xem xdt kii5m sorlt n6i b6 crla C6ng ty li6n quan d6n vi€c ldp vd trinh bdy b6o c6o tdi chinh trung thgc,hqp ly nhim thi6t k6 cric thri tuc ki6m to6n phu hgp v6i tinh hinh thuc tri, tuy nhi€n kh6ng nhim mr,rc tlich dua .u 1, LiC,:, ,^ , .:vC hi6u qud cta ki6m sodt nOi b0 cria Cdng ty. C6ng vi€c ki6m to6n cfing bao g6m drinh gi6 tinh thich hop cria c6c chinhsrlch k6 to6n duoc rlp dung vd tfnh hqp ly c[ra c5c u6c tinh k6 to6n cta Ban Tdng Gi6rr d6c cUng nhu d6nh gi6 vi€c trilhbdy t6ng th6 beo c6o tdi chinh.
Chrhng t6i tin tu'6rrg ring c6c bing chri'ng ki6rn to6n rnd chring t6i dd thu thAp duo-c ld dAy d0 vd rhfch ho.p ldrn ccr sti. choy ki6n ki6m to6n cfia chring t6i.
29 Vo Thi Sau Street, District I, Ho Chi Minh CityTel: (08) 3820 5944 - (08) 3820 5947 - Fax: (08) 3820 5942
Email: [email protected] Website:www.aascs.com.vn, A-1tne
'qePendent Legal E! Accourr"
Y t<i6n ciia ki6m torln vi6n
Theo y ki6n cua chirng t6i. B6o ciio tdi chinh dd ph6n 6nh trung thuc vd hqp ly, tr6n c6c khia canh trong y6u tirrh hinh tdichinh clra C6ng ty C6 t'nan Diu Tu'C6ng Nghi6p Xu6t Nh$p Khiu D6ng Duong tai n-edy 3l th6ng l2 narn 2018.cirrrg nittr k6t qua kinh doanh vd c6c lir0rtg luu chLryen tidn tC cho rrdrn tdi chirrh ket th[rc cing ngav. plrLr hcrp vrii chLriin
mLlc k6 to5n. ch6 clQ kti toan doanh rrghiCp Vi6t Narn vd cdc quy clinh ph6p ly c6 li€n quan den vi€c lap vi trirrlr bay bao
cdo tai clrinh.
V6n A6 nnec
B6o c6o tdichinh cira C6ng ty cho narn tdi chinh k6t thric ngdy 3l th6ng l2 ndm 20n dl,duo.c ki6m todn vi6n c[ra C6ngty ki6rn to6n kh6c tlruc hi6n; ki€nr toiin vi6n ndy dI du'a ra 86o c6o ki6rn to6n vdo ngity 29 thring 03 rrdm 20l8 cir dang 1i
kitln chAp nhAn todn b6 cir doan nh6n manh v6'i ndi dung vd khodn tam [ng 47.000.000.000 ddng cho cdc th2rnlr vi6n BtrnquAn ly d6 th;rc hi€n du 6n diQn ndng lr.rcrng mdt troi. tr-ry nhi6n d6n ngdy 301312018, do tlrir tuc thuc hi6n dLr iin kho khantl6rl Ban quan lj dr,r' 6n dh thuc hi6n n6p tra ti6n v6 cho c6ng ty. Ki6rn to6rr vi6n ndrn nay di xem xet va cl5nh gia vdn cl0
ndy vd th6y ring kh6ng con dnh hu6ng d6n B6o c6o tdi cl-rinh clro narn tdi chfnh hi6n tai.
Nguy6n V[36 giAy CNEKHN ki6rn to6rr: 0699-2018- l,+2- |
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Ngdy 29 thcing 03 ndru 2019
vg Tu v6n Tii chinhr torin Phia Nam
56 giAy CNDKHN ki6m toiirr: O479-2018-142-1
16 v#'ru6n
coNc TY CP oAu rU c6xc NGHIEP xuAr NHAP xrrAu ooNc DTIoNG B:lo c6o tii chfnhClro n6m tdi chinh kiit ttiric ngdy 31112120181628 Di6n Bi6n Phri, Phud'ng 6, Qugn 3, TP. HCM
BANG CAX DOI KE TOANTqi ngdy 3l thdng 12 ndm 2018
Eonvi tinh: VND
Chi ti6u Me siiThuy6t
minh
v.01
Y.02
v.03
V.04a
v.05
V.09a
v.12b
v.04b
v.06
v.07
v.08
v.10
Ngdy 3U12l2018 Ngdy 01/01/2018
A . TAI sAx NcAx n4N
I. Ti6n vi cdc khorin tucrng tluong tidnl Ti6n
2. Cdc khoin tuong du'o'ng ti6n
II. Ddu tu tii chinh ngin h4n3. DAu tu'n6m giir d6n ngdy diio han
III. Cfc khoin ph6i thu ngfn hqn1. Phei thu ng6n han c[ra khrich hdng
2. TrA trudc cho ngud'i bdrr ngdrr han
5. Phai thu vd cho vay ngdn harr
6. Phai thu ng6n han khiic
IV. HAng t6n khoL Hdng tdn kho
2. DLr phdng gi6rn gi6 lidrrg t6n l<ho
V. TAi srin ngin han khrlcl. Chi phi tra truoc rrgin han
2. Thu6 GTGT ducyc kh6u trir'
3. Thu6 vdr c6c khoAn phAi thu nhd nu6'c
B. TAr SAX nAr U4N
I. Cric khodn phrii thu dii h4n6. PhAi thu ddi harr khiic
II. Teri srin c5 dinh1. Tdi sAn cO dinh h['u hinh
- Nguy€n gid- Gid tri hao mdn tui k€
2. Tdi s6n c6 dinh thu6 tdi chinh- Nguy€tt gid
- Gid rt"i hao ntdn ltg k€
III. 86t d6ng s:in tliu tu,
IV. Tni srin d6'dang dhi han1. Chi phi SXI(D d6'dang ddLi han
2. Chi phi xAy du'ng co'bin do dang
V. Eiu tu tii chfnh diri h4n3. EALr tu g6p v6n vdo don vi khSc
5. DALr tu ndm gifr'cltin ngdy d6o han
VI. Tni srin dii han khr{c
1. Chi phi trd tru6'c ddi han
r00
110
lll112
120
123
130
131
132
135
136
140
141
149
150
l5lts2153
200
270
216
220
221
222
223
224
225
226
230
240
241
242
2s0
253
255
260
261
184.247.007.600
673.761.326
673.761.3_26
3.800.000.000
3.800.000.000
t64.402.830.238
85.852.148.759
78.056.396.340
494.285.139
9.605.281.66s
9.605.281.665
5.765.134.371
709.833.802
5.054.800.569
. 500.000
214.399.9t9.ssl
909.090.909
909.090.909
210.633.759.399
198.071.936.067
243.453.870.740
(45.381.934.673)
12.561.823.332
18.205.024.384
(5.643.201.052)
983.093.982
983.093.982
t.873.975.26t1 .873.97 s.261
109.94r.645.072
4.337.480.604
4.331.480.604
85.717.581.528
34.921.$43762.346.082.102
48.449.665.050
16.495.976.534
16.495 .97 6.53
3.390.606.406
3.384.227.308
6.379.098
180.795.869.660
112.928.370
112.928.370
102.605.04r.7661 0 .3 53 .1 64 .544
99.622.1 3 5.01 3
(29.268.370.469)
32.251.271.222
40.s6 t .676.293
(8.310 399.071 )
57.030.562.671
57.030.s62.671
20.000.000.000
20.000.000.000
1.047.336.853
r.047.336.853
ffi>l qtct
w
TONG CQNG TAI SAN 270
v.09b
398.646.927.15t 290.737.514.732
coNc ry cp oAu rU coNc NGHTEp xuAr NHAp rnAu ooNc DTIoNG Brlo crio tii chfnhl62B Di6n Bi6n Phrh, Phudrrg 6, 3, TP. HCM Clro ndrn tdi chinh k6t thirc ngdy 3 111212018
Donvi tinh: VND
sANc cAx Dor KE ToANTqi ngdy 31 thdng 12 ndm 2018
Chi ti6u Mi s6Thuytit
minhNgny 31/r212018 Ngny 01/01/2018
c . Nq pnAr rnAI. Nq ngin h4nl. Phai tri ngtLo-i b6n ng6n han
2. Nguo'i mua tr6 ti6n tru6'c ngin han
3. Thu6 vd c6c klrodn phAi n6p Nhd nu6.c
4. PhAi trA ngu'di lao dQng
5. Chi phi ph6i tr6 ng6n han
8. Doanh thu chu'a thu'c hi6n ngin han
9. Phai trd ng6n han kh6c
10. Vay vd no- thu6 tdi chinh ng6n hari 1. Du phdng ph6i trd ngin han12. Qu! kherr thudng, phric io-i
II. Nq dAi hgn7. Phai trd ddi han kh6c
8. Vay vd no- thuC tdi chirrh ddi han
D. VON CHU SO HTIU
I. V6n chri sii htiu1. V6n dALr tu cia chr] sd hfr'u
^: '.: , ) , ^ , ; , -: :- Lo plueil plto lhrttrg co qu1'dn bi€u qu1,0l
- Cti phiAu u'tt ddi2. Thdng dLL v6n c6 phAn
8. Qu! dAu tLL ph6t tri6n10. Qu! khiic thu6c v6n chri sd h[.uI 1. Lo. i nhuAn chua phAn ph6i- Lcti nhudn chua phdn pniSi lAy rc aen cr6i k|, n n6c- Lcti nhudn chwa phdn ph6i @ na1,
12. Ngu6n v6n dAu tu'XDCB
II. Ngu6n kinh phf, quf kh6c
TONG ceNG NGUON voN
300
310
311
312
JIJ
314
315
318
319
320
321
322
410
411
4l Ia41 1b
412
418
420
421
421a
421b
422
430
v.11
Y.12a
v.13
v.14V.15a
v.15b
v.16
255.186.393.849
172.838.834.142
12.538.243.291
140.000.000
3.821.520.415
1 .774.413.303
585.084.988
3.862.458.393
150.117.113.752
82.347.559.707
82.347.559.707
143.460.533.302
143.460.533.302
I20.000.000.000
120.000.000.000
23.460.533.30213.382.723.871
10.077.809.431
157.3s4.790.861
97.665.396.346
16.347 .341.992
2.432.515.877
855.096.673
2l L609.588
2.191 .163.691
75.627.668.525i:- .01 1729.--.-..*\ONG T}
se.68e.3e4.s, f Y',5i,l":(Hn xE rr
ss 68s 3s4 s,{lli\{l",fl
1 3 3. 3 8 2. 7 2 3. 8 7 1, r;-, 5 c;Vr33.382.723.871
120.000.000.000
120.000.000 000
13.382.723.871
3.9s s.384.688
9.427.339.183
330
)) I
338
400
398.646.927.t51 290.737.514.732
ii
,tl(\l
)l
t
Ngudi I6p bi6u
_\, Q,*rL_d-/"-
01 ndm 2019
ffi> IOAU*l xr
,)zcQno'i/ c0 PHIsiu rUcOtto
, xu(r tnie
Luong Thi Thanh Thiiy Ng6 Hohng Y6n
CONc TY CP oAu rU coxc NGHIEP xuAr NHAP xrrAu ooxc DuoNG B6o c6o tii chfnh1628 Diqn Bi€n Phi, Phuong 6, eudn 3, Tp. HCM Cho n5m tdi chinh t6t ttrfc ngdy 3 t/121201g
BAo cAo KET QUA HoAT EQNG KINH DoANHCho ndm tdi ch{nh kAt thilc ngdy 31/12/2018
Don vi tinh: VND
Chi ti6u Ma s6 Thuytitmlnh
Nim 2018 NIm 2017
5.32s.108.
11.912.162.
43.787 .
141.032.
(97.24s.
:/
1. Doanh thu brin hing vi cung c6p dich vg2. C6c kho6n gi6rn tru doanh thu3. Doanh thu thuin vA Urin hAng vi cung c6p dich vg4. GiAv6n hdng biin
5. Lqi nhu{n gQp vO bin hing vi cung c6p dich vu6. Doanh thu hoat ddng tdi chinh1. Chi phi tdi chinh
+ Trong d6: chi phi ldi vay
8. Chi phi biin hdng
9. Clii phiqLrAn ly doanh nghi6p
10. Lo'i nhu4n thuin tir hopt clQng hinh doanhI 1. ThLr nhAp khdc
12.Chi phi khdc
13. Lqi nhuin khdc
14. Tiing lg'i nhu6n t6 torin trufc thu6
15. Chi phf thue TNDN hi6n lidnh
16. Chi phithu6 TNDN holn lai
17.Loi nhuin sau thu6 thu nh$p doanh nghi6p
18. LAi co'bin tr6n c6 phi6u
19. Lei suy girim tr6n c6 phi6u
Ngu'di l6p bi6u
01
02
10
ll20
2l22
23
25
26
30
31
32
40
s0
51
52
60
Kti torin
Ng6 Hohng Y6n
259.619.376.270
1.253.087.000
258.366.289.270
225.821.745.823
32.544.543.447
1.723.259
12.562.345.567
t 2.562.345.567
40.034.001
7.494.764.143
12.449.122.995
2.222.680.286
1 .703.829.581
s18.850.699
12.967.973.694
2..890.164.2_63
10.077.809.431
840
218.485.284.819
218.485.284.819
192.580.',|62.971
25.904.521.848
2.898.622
8.669.549.626
8.669.549.626
r r.814.916.9
2.387.577.128
9.427.339.183
786
VI.O1
Yt.02
VI.03
VI.O4
Yt.07.a
vr.07.b
VI.05
VI.06
VI.O9
iut__
Luong Thi Thanh Thfry
,Ar ?\",34E't*lesl
(")ql .
>lD/*\
Trin Kim Sa
10
c
rA
I
I
tJl
1i(
coxc ry cp oAu rU coNc NGHTEp xuAr NuAp rcrAu poxc DTIoNG 86o c6o tii chinh
(fheo phuong phdp gidn tiiip)Cho ndm tdi chinh kAt thilc ngdy 31/12/2018
Don vi tinh: VND
l628 Di6n Bi6n Phir, Phudng 6, Qu0n 3, TP. HCM Cho ndm tdi chinh k6t thirc nedy 3111212018
Chi ti6u MEso
ThuyOtminh
NIm 2018 NIm 2017
I. Luu chuy6n tidn tt hogt tlQng kinh doanh1. Lqi nhu6n truric thu62. Di6u chinh cho crlc khorin- Kh6u hao TSCD vd BDSDT- Ciic khoAn du phdng
- (Lai)/16 chdnh l€ch tj/ gi6 h6i do6i do drinh gi6 tai cdckho6.n mpc ti6n tQ c6 gdc ngo4i t€
- Gaiyl6 tu hoat ddng dAu tu- Chi phi ldi vay
- C6c khoAn didu chinh khric
3. Lqi nhu{n tt hoat ilQng kinh doanh truric thay tl6iviin luu tlQng
- (Tang)/gi6rn c6c khoAn ph6i thu- (Tdng)/gidm hdng t6n kho- (Tang)/gi6rn c5c khoin phii trd (kh6ng k€ ldi vay phdi
A,tra. thu€ thu nhap doanh nghi€p phrii nop)
- (Tdng)/gi6rn chi phi tr6 rru,6c
- (T5rrg)/gidrr chl'ng khoiirr kinh doanh- Ti6n lai vay dd trA
- ThLr6 thLr nhAp doanh nghi€p dd n6p- Ti6n thu khiic tu hoat d6ng kinli doanh- Tidn clii khSc cho ho4t ddng kinh doanh
01 12.967.973.694
18.852.824.347
506.170.488
12.562.34s.s67
44.889.3r4.096
(7.600.629.332)
6.890.694.869
(378.09s.967)
(1.s36.472.210)
(r 2, r 88.870. r 67)
(2.201.ss1.127)
27.874.390J6;
11.814.916.911
n.275.377.705(899.e8e.1 s0)
(46.683.780)
8.669.s49.626
30.813.171.312
22.6s8.012.453
13.025.1 53. 1 01
(1s.125.392.062
235.0I 0.58
(8.836.768..50s)
(2.s10.0ss.s72)
40.259.131.313
02
03
04
05
06
07
08
09
l0
l112
l3t4l516
17
20
ffi.il ql*lTAr
e\
Luu chuy6n ti6n thuAn tir kinh doanh
IL Luu chuy6n ti6n tt ho4t tl6ng tliu tuL Ti6n chi dO rnua sim, xAy dung TSCD vd c6c tdi sAn ddihan kh6c Zl2. Ti6n thu tu'thanh l1i, nhu'gng brln TSCD vd ciic tdi sAn
ddi han kh6c
3. Ti6n chi cho vay, lnua c6c c6ng cq ncr cta do-n vi kh6c4.Ti6n thu h6i cho vay, brin l4i c6c c6ng cu no. cfia do-n vikh6c
5. Tidin chi dAu tLr g6p v6n vdo do-n vi khdc
(1s0.394.8s6.118) (79.ss7.290.8s3)
22
23
5.507.413.000
(3.800.000.000)77.700.000
6. Ti6n thu h6i dAu tLL g6p v6n vdo don vi khdc 267. Ti6n thu l6i cho vay, c6 tf'c vd lo-i nhuAn duo-c chia 21
- (20.000.000.000)
20.000.000.000 4.000.000.000
1.123.259 2.898.622
24
25
Luu chuy6n tii,n thu6n tt hoat tlong tliu tu 30 (128.685.719.859) (95.476.692.231)
11
BAO CAO LTIU CHUYEN TIEN TE
cONG Ty cp DAU rrl coxc NGHTEp xuAr NHAp xuAu ooNc DTIoNGl628 Di0n Bi6n Phir, Phudrrg 6, Qudn 3, TP. HCM
86o crlo tii chinhCho ndm tdi chinh kiSt thirc nsdy 3111212018
BAO cAo LTIU CHUYEN TIEN TE(fheo phu'ong phdp gian fidp)
Cho ndm tdi ch{nh kh thilc ngay 3t/12/2018Don vi tinh: VND
Chi tiOuM5so
Thuv6tminh
NIm 2018 NIm 2017
:-
31
32
JJ
34
35
36
III. Luu chuy6n ti6n tir ho4t ttQng tii chinhl. Ti6n thu til'ph5t hdnh cri phi6u, nhAn v6n g6p cria ch[r
s6'ht'r,r
2. Ti6n chi trA v6n g6p cho ciic chir so hfrr-r, mua lai c6phi6u cira doanh nghi€p di ph6t hdnh
3. Ti€n thu tr)r di vay, _.x :4. I rell tra no- goc vay
5. TiAn chi trd no- thu6 tdi chinh6. C6 tilc, Io-i nhu6n di trA cho ch[r s6' hfr'r-r
260.444.272.200(149 .413 .7 49 .ss6)(13.882.912.22s)
97.147.610.419
(3.663.779.278)
4.337.480.604
194.012.455.101
(126.09s.860.002)
(10.634.402.}se)
57.282.t93.040Lu'u chuyOn ti6n thu6n tri'
Luu chuy6n ti6n thuin trong kj,
Ti6n vA tuong dutrng ti6n tl6u k)Anh hu6'ng cira thay d6i [i girl trOi Ooai quy tl6i ngoai td
Ngudi l{p bi6u
2.064.632.122
60
61
673.761.326
Llhr,--€
Lucrng Thi Thanh Thiiy Ng6 Hoing Y6n
t2
67> lol*\
t/i6Hot/ cd pni
oiu rrj cOHo
, XUIT NHAP
TrAn Kim Sa
tii chfnh
\,a
rll
ilic,
cONG Ty cp EAU rU coxc NGHTEp xuAr NnAp rnAu ooxc DTIoNG 86o crlo tii chfnhl628 EiQn Bi6n Pht, Phud'ng 6, Qudrr 3, TP. HCM Cho n6m tdi chinh k5t thric nsdy 3 111212018
gAN THUYET MINH BAo CAo TAI CHINHCho ndru tdi chinh k1t thilc ngdy 3t/12/2018
I. DIc tli6m hogt tlQng cria C6ng ty
1. Hinh thrlc so h[,u v5n
C6ng ty CO pnAn EAu Tu C6ng NghiQp XuAt Nhdp KhAu D6ng Duong du'o-c chuy6n o6i tfl cong ty TNHH DALr TLrC6ng Nghi6p Xu6t Nh6p KhAu D6ng Du'ong theo GiSy chrl'ng nh4n ddng ky kinh doanh rhay JOi f An thir. l9 ngdy1410612016. C6ng ty du'o. c Sd K6 hoach vd DAu tu Thdnh pn6 nO Chi Minh cAp Gi6y chring nh6, ddr.rg kli kinlrdoanlr s6 031 0103090 lAn d6u ngity 2510612010 vd dang ky thay d6i lAn thri 2a ngiy lsfiZt11tl .
V6n di6u l0 cria COng ty theo GiAy chri'ng nhdn dang kyi doanh nghidp ld: 120.000.000.000 VND
V6n g6p cria C6ng ty tai ngdy 31112/2018: 120.000.000.000 VNDTrp sd chfnh cria C6ng ty tai 1628 DiQn Bi€n phri, phud.ng 6, eupn 3, Tp. HCM.
2. Linh vqc kinh doanhA, ,
Sdn xu6"t, thuo-ng mai, dich vu.
3. Ngdnh ngtrd kintr doanh,.o,Srrt^li\i,A!u \
i'ildThu gom r6c thii il6c hai; Xir ly vd ti6u hiry r6c thdi dQc h4i; B6n bu6n vAt li6u, thiet bi lap dat kh6c trong xay d*n$iIBilri bu6n m6y m6c, thitit bi vd phu tirng m6y kh6c; XAy dung c6ng trinh k! thuAt d6n dung kh6c; Thu g-om i* {H/"+\/,kh6ng d6c hai; Xri'l1i vd ti6u hrJry riic rhii khdng dQc hai; Xt. l)i 6 nhiSr.n vd hoat d6ng qudn lli ch6t th6i [nac; CIir,.ilDbi mflt bing; Phri d6; Hodn thi6n cdng tririh xAy dung; S6n xu6t bi, b6nh rang, tr6p s6, crlc b6 phdn di6u khi$ff
Y
truydn chuyiin dQng; Brin budn kim loai vd qudng kim loai; B6n bu6n gpo; San xu6itHUng, b6 chri'a'vd dung cu ch[Ladung.bing kim loai (kh6ng hoat dQng t4i tru sd); Brln bu6n nhi6n li6u r,5n, l6ng, khi vd Jc san phAm lienluan (tru,khi dAu rn6 h6a l6ng LPG). B6n bu6n min cua, tro trAu, bd.mia; San xu6t nOi fro'i (tri'ndi hoi trulg tdrn); Sin xu6tkhi il6t, phdn ph6i nhi6n liOu khi bing tlud'ng 6ng (kh6ng hoat ddng tai trq sd); SAn xu6t, phan ph6ihol nu.O'c, n*0"n6ng, di6u hoa kh6ng khi vd sdn xuAt nu6'c d6; C6ng ngh6 s6y bd hdm; C6ng ,gfrq r6y m,:r cao s,-,.
4. Chu k) srin xu6t kinh doanh th6ng thudn g: 12 thang
5. D{c tli6m ho?t tlQng cria C6ng ty trong nIm tii chinh c6 :inh huri'ng tliin Bdo c6o tdi chfnh
6. Cdu trric C6ng ty
Tqi ngdy 3 1/1 2/2018, C6ng ry ca pnin Ddu Ta C6ng Nghi€p Xuiit NhQp Khriu D6ng Dwctng c6 05 (ndm) chi nhanhvd 0l (tnQt) Vdn pltdng dqi di€n theo danh sdch dtcri ddy;
Danh sdch Chi nhdnh
T€n Eia chi
Chi nh6nh C6ng ty CO ptiAn DAu Tu C6ng T6 5, 6p Tdn Ldp, Xd Phu6'c Tdn, Thdnh ph5 nierr Hoa, Tirrh D6ng Nai.Nghi6p Xu6t Nhap KhAu D6ng Duong Vi€t Nam.
Chinh6nhC6ngtyC6phAnDAuTuC6ngL62.9A6duongs6o-rnuNghiQp xu6t Ntr6p KhAu D6ng Duong Th6i, eu6n 6 M6r, Thanh ph6 CA; Tho, vi6t Nam.
NghiQp Xu6t Nhdp KhAu D6ng Duong Giang, Vi6t Nam.
Chi nh6nh C6ng ty C6 P L6 E, dudng s6 8, KCN S6ng ThAn 1, Phu'd.ng DT An, Thi Xa DiAn,NghiQp Xu6t NhQp KhAu'Edng DuongTaiBinh Duong
Tinh Binh Duong, Vi0t Nam.
l3
\{
tlu
.J,lt/
coxc ry cp DAU rrI coNc NGHTEr xuAr NHAr xuAu poNc DUoNGl628 DiQn Bi6n Phtr, Phud'ng 6, QuAn 3, TP. HCM
86o c6o tii chinhClro nim tdi chinh t<tit thUc ngdy 3 111212018
Danh sdch Chi nhanh
T€n Dia chi
Chi nhrinh C6ng ty C6 ptiAn DAu Tu CdngNghiQp Xu6t Nhflp Khdu D6ng DuongTai Vfrng Tdu
Chi nh6nh C6ng ty CO ptrAn DAu Tu C6ng Nghi0p XuAt Nhdp Kh6uD6ng Duong Tai Vfrng Tdu
Danlt sdclt Vdn phdng dai diAn
TAn Dia chi
II.
Vdn phdng ctai diQn C6ng ty C6 PhAn OAu
Tu C6ng NghiQp XuAt Nn6p KhAu D6ngDuong
308 CQng Hda, phudng 13, Qufn fan einh, f@ViQt Nam.
Kj, kO to6n, clon vi ti6n tQ sii'dgng trong k6 torin
l. Ki h6 torin
Ni6n dQ kc toan cta c6ng ty uit aAu tD'ngdy 01/01 vd t6t thuc vdo ngdy 3 t/12 hdng ndm.
2. Do'n vi ti6n tQ
Do'n vi ti6n t0 sil durrg trong ghi chep k6 toAn ld d6ng Vi€t Narn (VND).
Chu6n mu'c vi Che dO I<6 to6n
1. Ch6 tIQ k6 todn
C6ng ty rip dqng ChC dO k6 torln doanh nghiEp ban hdnh theo Thdng tu sO ZOOIZ0l4ITT-BTC ngity 22112120t4 ctaB0 TAi chinh vd c6c Th6ng tu hu6ng d6n, b6 sung, sri'a d6i.
2. Tuy6n bi5 v6 vi6c tuin thri Chudn mgc k6 to:ln vi ChC .IO t<6 to6n
C6ng ty dd 5p dung c6c ChuAn muc k6 to6n Vi6t Nam vd c6c vdn bdn hu6rrg dAn ChuAn mq'c do Nhd nu6c dd banhdrrh. C6c biio c6o tdi chinh duqc lap vd trinh bdy theo dirng quy dinh cria chuAn mu'c, th6ng tu' hu619 d6n thLrc hi€rrchuAn muc vd Ch6 dQ k6 to6n doanh nghi€p Vi6t Narn hi6n hdnh dang iip dpng.
Cric chinh s6ch k€ to6n rip dung
l. Nguy6n tic ghi nhfln cr{c l<horin ti6n vir cf c kho:in tucrng tluo,ng tidn
a. Nguy€n tic ghi nh4n cr{c l<ho:in tidn
C6c kho6n ti6n ld todn b6 s6 ti6n hiQn c6 cria C6ng ty tai tho'i di6rn brio ciio, gdnr: tidn rndt tai qLr!, tidn grlri ngAnhdrrg kh6ng kj, han vd tidrr darrg chuy6n.
b. Nguy6n tic ghi nhfn cric khorin tuo'ng tluong tidn
C6c khoAn tuong duong ti6n ld ciic kho6n dAu tu c6 thd'i gian thu h6i cdn lai kh6ng qu6 3 th6ng kd tir ngdy b6o c6oc6 khA ndng chuy6n d6i de ddng thdnh mQt luong ti€n x6c dinh vd kh6ng c6 r0i ro trong chuy6rr d6i thanh ti6n k6 tilngdy mua khoin dAu tu d6 taithoi dir5ni lAp 86o c6o tdi chinh.
c. Nguy6n tic, phuo'ng phrip chuy6n d6i c6c tl6ng ti6n kh6c
C6c nghi€p vu kinh tti ph6t sinh bing rrgoai tQ phdi theo cl6i chi titit theo ngr-ry6n tO vd ph6i duo-c qr-ry d6i ra d6ng Vi6tNam theo ty giri giao dich thr,rc t6 tai ngAn hdng thuong mai noi doanh nghi6p thuo'ng xuy6n c6 giao dich hoac ty gidbinh quAn gia quy6n di d6ng.
Tai tho'i di6rn l6p 86o c5o tdi chinh tlreo qr.ry dinh cira ph6p lr-rAt, C6ng ty d6nh gi6 lai s6 dLr ngoai t6 vd vdrrg ti6n t6tlreo nguy6n tf,c:
t4
III.
w.
6t,il ql
* [TA
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CONG TY CP DAU TTI CONG NGHIEP xUAT NHAp TTTAu ooNc DTIoNG B6o c6o tiri chfnh1628 Diqn Bi6n Pht, Phudng 6, Qu0n 3, TP. HCM Cho ndm tdi chfnh ttit ttrric ngdy 3 t/t2l2}t8
- Tf giri giao dich thu'c t6 khi d6nh girl l4ic6c khodn muc tidn t€ c6 g6c ngo4i td duoc phAn lo4i ld tdi s6n: Litty giamua ngoai tC cta ngAn hdrrg thuo-rrg mai no'i doanh nghi€p thuorrg xuy€rr c6 giao dicli tai tho,i di6rn l6p B5o ciio tdiclrinlr. D6i voi c6c khoin ngoai td gili ng6n hdng thi ty gi6 thLlc tC t<ni aann gra f ai Vt ty gi6,mua cira rrg6n hapg noidoanh nghi6p mo'tdi khoin ngoai t€;
- Tjr gitl giao dicli thgc t€ khi d6nh gid lai c6c khoAn rnuc ti6n t€ co g6c ngoai tO du'o-c phAn loai ld no. ph6i trd: ld tygi6 brin ngoai t6 cria ng6n hdng thu'ong mai no'i doanh nghiQp thuong xuy0n c6 giao dich t?i thd.i diilm l6p 86o c6otdi chinh.
2. Nguy6n tic ghi nhf n cr{c kho:in rl6u tu tii chinh
Litcdc khoAn dAu tu nhu: DAu tu g6p v6n vdo c6ng ty con, c6ng ty li6n doanh, li6n ktlt, dAu tu ch6'ng klrod"rr vd c6ckhodn dAu tu'tdi chfnh khdc...
Phan lo4i c6c khoan dAu tu khi lap 86o ciio tdi chinli theo nguy6n t6c nhu sau:
- C6c kho6n dAu tu c6 kj'han thu h6i cdn lpi kh6ng qui 12 th6ng hodc trong I chu kj,sAn xu6t kinh doanh duo-cph6n loai ld ng6n han.
- Ciic kho6n dAu tu'c6 k1i han thu h6i con I4i ti:' 12 thiing tr6'l6n lroac tr6n 1 chu kj,s6n xr-r6t kipS doarrh dr-Lo-c pSAnloai ld ddi han.
a. Chri'ng khorin kinh doanh
Ld khodn ilAu tu mua chfng kho6n vd c6ng cu tdi chinh khric vi muc dich kinh doanh (nirn giir v6.i muc dfch cho.t[ng giri dC b6n ra ki6m loi). Chring khorin kinh doanh bao g6m:
,- C6 phi6u, tr6i phi6u ni6m y6t tr6n thi trud.ng chri,ng kho6n; coNG Tl- C6c loai chf'ng kho6n vd c6ng cu tdi chinh khiic nhu thuo-ng phi6u, hqp d6ng kj, h4n, hgp d6ng ho6n d6i ... icttlHttu rr[u
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;ll]':,[HJ,l':: if!| 3Jffifl, so theo giri g6c' rho'i di6m ghi nrr6n c5c khoi, chri'ng ktrodn ki,rr doarrh rd ,nd',I'H,l:i
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Kho6n cd tri'c duo-c chia cho giai doan tru6c ngdy dAu tu duo-c ghi gi6m gi6 tri khoan dAu tu. Khi nhd dAu trr oug{@nh4n th6m c6 phi6u md kh6ng ph6i trd ti6n do CQrg ty c6 phAn phrit nantr tfrem c6 phiiSu tu thang du v6n c6 phAn,qu! kh6c thu6c v6n chri sd hiru hodc chia c6 tilc bing c6 phit5u, nhd dAu tu chi theo d-Oi sO tuo-ng cI phi6u tang th6rn.
Tn-rdng ho-p ho5rr d6i cO phitlu phdi xiic dinh gi6 tri c6 phi6u theo gid tri ho-p lli tai ngdy trao d6i.
Khi thanh ly, nhu'o-ng b6rr chirng khodn l<inh doanh, gid v6n duo'c xdc dinh theo phu'ong phiip binh qudn gia quy6n did6ng cho tu'ng loai chri'ng kho6n.
Drg phbng gidm gid ch*ng kttodn kinh doanh: phAn giri tri t6n th6t c6 thti xdy ra khi c6 bing chring ch6c chin choth6y giri tri thi truo'ng cta c6c loai chf'ng kho6n COng ty Oung nim gi['vi mqc dich kinh doalh bi gi6rn so v6i gi6 trighi s6. Vi6c trich 16p hoac hodn nhAp kho6n du phdng ndy dugc tnuc nien d tho'i rli6m l6p Brio cdo tdi chirrh vd dr-ro-cghi nhAn vdo chi phf tei chinh trong kj,.
b. Diu tu'nim giii tl6n ngly ddo han
I(hoAn diu tu ndy kh6ng ph6n 6nh c5c lo?i tr5i phitlu vd c6rrg cu no- nam gifr'vi rnLrc diclr rnua bdn d6 ki€rn loi. Cdckhodn dALr tu'rr6m gi['d6n ngdy diio han bao g6rn c6c khodnlidn grlLi ngdn hdng c6 kj, han (tho'i gian thLr h6i cdrr laitir.3 thdng tr6'l€n), tin phi6u, ki'phi€u, trrii phi6u, c6 phitlu uu ddi b6n ph6t nann Uaiuu6c ph6i rnua lai tai m6t tho'idi6m nh6t dinh.trong tuo-ng lai vd c6c khoArr cho vay nim giir d6n ngdy d6o han v6i muc dich thu I6i hdng k! vit cltckhoin dALr tu ndm gifr'cl6n.ngdy d6o.han kh6c.
Dy'phing ctiu tu titi chfnh: c6c kltoArr dALr tLl nlrn giLi ddn ngdy ddo han c6 bdn ch6r tuong tu cdc l<hod.n phdi thLrl<ho c6 khA rrang thu h6i cArr duo-c trich l6p du'phdng phAi thLr kh6 ddi khi l6p 86o c6o tdi chin6. Vi6c trich lAp hoachodn nhdp khoin d9' phong ndy dr,Loc thuc hi0n o'thd'i di6rn l6p 86o crio tdi chfnh vd du.o-c ghi nh6n vdo chi plri qu6nly doanh nghi6p trong kj,.
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cONc ry cp oAu rtl coxc NGHTEp xuAr NuAp ruAu ooxc DrloNG 86o c6o tii chinh1628 Di6n Bi6n Phri, Phuorrg 6, Qufln 3, TP. HCM Cho nim tdi chinh ktit thtc ngdy 3 tlt2l}Otl
ptii vO'i ciic khodn dAu tu nirn giii'd6n ngiy tftio hpn n6u chua duqc lfp du phdng ph6i thu kh6 ddi theo quy dlrrh criaph6p luflt, C6ngty phii cl6nh gi6 kh6 ndng thu hdi. truong hgp c6 bing ch0ng chic ch6n cho th6y rn6t phAn haytodn bQ khoin dAu tu c6 thiS kh6ng thu h6i duo-c, s6 t6n th6t phdi ghi nh6n vdo chi phi tdi chinli trong kj,. Trudrrghqp sO t6n thAt kh6ng th6 x5c cllnh tluqc mQt c6ch d6ng tin cAy thi khdng ghi giim kho6n ilAu tu vd du'gc ttruy€irninh vA khd ndng thu h6i cria khoin dAu tu trcn Thuyi5t minh 86o c6o tdi chinh.
c. Cr{c khotin tliu tu v}ro cdng ty con, Ii€n doanh, li6n k6t
Khoan dAu tu vdo c6ng ty con, c6ng ty li€n k6t duqc k6 toiin theo phuong phrip gi6 g5c. Lqi nlrudrr thuAn du'o. c chiatu c6ng ty cor1, c6ng ty li6n k6t ph6t sirrli sau rigdy dAu tu duoc ghi nhdn vd.o doarrh thu tdi chirrlr trong k!. Ciic khoindugc chia kh6c (ngodi lgi nhufn thuAn) duoc coi ld phAn ilru h6i ciic khoin dAu tu vd cluo. c ghi rrh4n ld khodn giamtrir gi6 g6c dAu tu.
Ho4t dQng li6n doanh theo hinh thrlc ho4t tlQng kinh doanh rt6ng ki6m so6t vi tii s6n d6ng ki6m so6t dugc C6ng ty6p dgng nguy6n tic k6 to6n chung nhu vdi c6c hopt dQng kinh doanh th6ng thuhng khric. Trong 116:
- C6ng ty theo d6i ri6ng ciic khoin thu nhfp, chi phi li6n quan cti5n ho4t d6ng li6n doanh vd thgc hiQn ph6n b6 chociic b6n trong li€ri doanh theo hgp d6ng li6n doanh;
- COng ty theo d6i ri6ng tdi sAn g6p v6n li6n doanh, phAn vdn g6p vdo tii sdn d6ng ki6m soiit vd c6c khoAn c6ng no.
chung, c6ng ng ri6ng ph6t sinh tu ho4r dQng li6n doanh.
C6c khoin chi phf li6n quan truc ti6p tl6n hopt dQng dAu tu vio c6ng ty li6n doanh, li6n k6t duoc ghi nh6n ld chitdi chinh trong kj,.
d. Crlc khorin tliu tu vio c6ng cg v5n ciia alon vi khr{c
Ld circ khodn dAr,r tu vd,o.c6ng cir v5n cta don vi kh6c nhung kh6ng c6 quy€n ki6m so6t hoic ddng ki6rn so6t, khongc6 6nh hudng d6ng k0 aiii vO'i b0n duoc dAu tu.
3. Nguy6n tic ghi nh{n cric khoin ph:ii thu
Cric khoan ph6i tliu duoc theo d6i chi ti6t theo kj, han phai thu, d6i tuo-ng phai thu, loai rrguy€n tQ phAi thu vd c6cy6u tO khac theo nhu cAu qu6n lli cfia Cdng ry.
Ph6n loai ciic khodn phdi thu khi l6p Biio c6o tdi chinh theo nguyCn tdc nhu sau:
- Ciic kho6n ph6i thr.r c6 ky han thLr h6i cdn lai kh6ng qu6,12 thdng lrolc trong 1 chLr k! s6n xr:At kirrh doanh dr-Lo-c
phAn loai Id ngan han.
- C6c khoin ptrdithLr c6 kj'han thu h6icon l4itil l2 thiing tro lOn lioflc tren I chu k] sAn xLrdt kirrh doanS du.o-c p56nloai ld ddi han.
Tqi thcri diiim lAp 86o c6o tdi chfnh theo quy dinh cira pli6p lu6t, COng ty drinh gi6 lai s6 du cria ciic khodl no- ph6ithu c6 g5c ngoai tQ (tril ciic khoin tr6 tru6'c cho nguo'i brin; n6u t4i thd'i diem lap b6o c6o c6 bing chfing chic chinv0 vi6c nguo'i b6n kliOng th€ cung c6p hdng h6a, dich vg vd C6ng ty sE phdi nh6n lai ciic kho6n tr.l truOJUapg r-rgoaitC thi crlc khoAn ndy duo. c coi ld c6c khoAn muc tidn t6 c6 g6c ngoai t6) theo ty giii mua ngoai tO cira rrg6n hdngthr-rong mai noi C6ng ty thuo'ng xuy0n c6 giao dich tai thoi di6rn l6p B6o ciio tdi chinh.
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Dlt phbng tdn thdt cldu ttt vdo ilon vi khtic: khoAn t6n th6t do c6ng ty con, li6n doanh, li6ndAu tu c6 khi nang m6t v6n hoic khoin du phong do suy giArn gi6 tri c6c khoan dAu tu ndy.nh6p khoin d;r phong ndy duo'c thuc hiQn 6'tho'i cli6m l6p 86o cdo tdi chfnli cho tirng khoAnvdo chi phi tdi chinh trong kj,.
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CONG TY CP DAU TtI CONG NGHIEP xUAT NHAP KHAU oONc DI.IoNG B6o crlo tii chinhl628 Di6n Bi0n Phir, Phudrrg 6. QLrdn 3, TP. HCM Cho ndm tdi chinh k6t thirc rrsdy 3ll12l2Ol8
Du' phbng nq phtii thu klrd dbi: cdc khodrr no. phai thu kh6 doi du'oc trich I4p dy phong phai thLr kho doi khi I6pBiio c6o tdi chinh. Vi€c trich l6p ho4c hodn nh4p khoin dr,r' phong ndy du'oc thg'c lii€n 6 tho'i di6m ldp Brio c6o tirichiuh vd duqc ghi nh6n vdo chi phi quin ly doanh nghidp trong k,. D6i v6'i nhirng kho6ri phii thu kh6 ddi k6o dditrong nhi€u ndm md C6ng ty da c6 g6ng dirng rnoi biQn ph6p d6 thu ng nhu'ng v6n kh6ng thu du'o-c r.ro- vd x6c dinlrkh6ch no'thuc sq'kh6ng c6 khi n6ng thanh to6n thi C6ng ty c6 th6 phAi ldm ciic thri tuc b6n no- cho C6ng ty rnua,biin no- hodc x6a nhfr'ng khoAn no' phAi thu kh6 ddi tr6n s6 kt5 tod'n (thuc hi6n theo quy dinh cria Ph6p luAt vd Dii,u 16
C6ns tv).
4. Nguy6n tic ghi nhgn hdng tdn hho
a. Nguy6n tic ghi nhgn
Hdng t6n kl,o duo-c ghi nh{n theo giri g6c. Trudng hop gi6 tri thuAn c6 th6 thuc hi6n duo'c th6p ho-n giit g6c thi ph6itinh theo gi6 tri thuAn c6 th6 thqc hi6n duo-c. Giri gdc hdng t6n kho bao g6m chi phi mua, chi phf cnti Ui6n vd cdc chiphi li6n quan trllc tii5p kh6c phiit sinh d6 c6 duo-c hdng t6n kho 6'dia di6rn vd trang th6i hi6n tai.
C6c tdi sfur duo-c C6ng ty mua vC d€ sin xu6t, s0'dung hodc d6 ben kh6ng dugc trinh bdy ld hdng tdn l<ho trdn BArrgcAn d6i k6 torin md duo-c trinh bdy ld tdi sAn ddi han, bao g6rn:
- SAn phArn d6'dang c6 tho'i gian sAn xu6t, luAn chuyCn vuo-t qu6 m6t chu kj, kinh doanh th6ng thudrg;- Vat tu, thi6t bi, php tirng thay th6 c6 thdi gian dq'trfr'tr6n 12 thfunghodc hon rn6t chu k! sdn xu6t, kinh doar.rh rh6ngthu'o'ng.
b. Phuong ph6p tfnh gii tr!hing t6n kho
Gi6 tri hdng t6n kho cu6i k) duoc xric dinh theo phu'o'rrg ph6p binh qu6n gia quy6n.
c. Phu'o'ng ph6p h4ch todn hirng t6n l<ho
Hdng t6r'r kho du'oc hach to6n theo phuo-ng ph6p k€ khai thuo-ng xuy6n.
d. Phuong phr{p I6p du phdng gi6m girl h}rng tdn kho
^ t, -^, rCuoi ni€n d6 k€ toan. ndu gi6 tri hdng t6n l<ho kh6ng thu h6i dn do bi hu' h6ng, l6i thd'i, gi6 b6n bi giAm hoac chi phih.odn thi6n. chi phi b6rr hdng ting l6n thi C6ng ty lAp du phong gi6rn giri hdng tdn kho. 36 dLr phong gidnr gid hdrrgt6rr kho du'o-c lAp ld ch6rrh lech gi0a gia goc c[ra hdng t6n kho l6n ho'n gla tri tlruAn c6 th6 thLlc hi6n clL1o-c cira cir[rpg.
5. Nguy6n tic ghi nh$n vd kh6u hao TSCE, TSCD thu6 tii chinh, U6t a6ng srin tl6u tu
Tdi sdn cO dinh duo. c ghi nhAn theo nguy6n gi6. Trong qu6 trinh st dung, tdi sdn cO dinh duo-c theo d6i chi ti€tnguyOn giii, hao mon lu! kt5 vd gi6 tri con lai.
Nguydn gi6 TSCD thu6 tdi chirrh clu'oc ghi nhdn bing gi6 tri ho. p ly cfra tdi sil tlru6 hoac gi6 tri hi6n tai c[ra khoarrtharrh to6n tiAn thu6 tOl thitiLr (tru'o'ng ho-p giri tri ho. p ly cao horr gi6 tri hi6n t4i cira khoan tha6h to6n ti6n thu6 t6ithi6u) c6ng v6'i cdc chi phi truc ti6p ph6t sinh ban dAu li6n quan d6n hoat d6ng thu€ tdi chinh. N6u thLr6 GTGT dALrvdo duo-c kh6u trir', gi6 tri hien tai cira khoAn thanh to6n tiAn thu6 t6i thi6u kh6rig bao g6m thu6 GTGT dAu vdo.
Trong qu6 trinh sil dung, COng ty trich kh6u hao TSCD vdo chi plri sAn xu6t kinh doalh O6i vOi TSCD c6 li6n qua,d6n san xr-rdt kirrlr doanh. Ri6ng TSCD vO hinh ld qLryAn sr-L clLrng d6t thi chi tinh kh6Lr hao OOi vOi nhii'ng TSCE v6hrnh la quyelr s[L dLrrrg ddt c6 thoi harr.
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CONG TY CP DAU TU CONG NGHIEP xUAT NHAP KHAU ooNc DTIoNG Brlo crio tii chinhl628 Ei6n Bi6n Phir, 6, Qufln 3, TP. HCM Cho nam tdi chfnh ktit tnric rrgdy 3111212018
Khdu hao duo-c trich theo phu'o'rrg phiip duo'ng thing. E6i v6'i rn6y rn6c thi6t bi tru'c ti6p sdn xu6t dr.Lo.c trich k66Lrhao theo s6n luo-ng. Thoi gian kh6u hao duo-c udc tinh phir ho-p v6i hu6ng dfin t4i Th61g tu s6 4512013/TT-BTCngity 25 thring 04 ndm 2013 vA Th6ng tu s6 tqlDOl6lTT-BTC ngiy 13 th6ng 10 ndm2016 crja 86 Tdi chinh. Cuth6 nhu sau:
36 nlrn kh6u hao u'6'c tfnh- Nhd cila vAt ki6n tnic- M6y m6c thi6t bi
- Thitit bi vdn phong
6. Nguy6n tic ghi nhfln cfc htrp tl6ng hop t6c kinh doanh
05-3003 - 15
03-06
Hqp ddng ho-p t6c kinh doanh (BCC) ld thoa thudn bdng ho. p cl6ng cira c6c bdn d€ cing thuc hi€n hoat d6ngkinh t6 nhurrg kh6ng hinh thdnh phrip nh6n tl6c lap. BCn nh4n tdi sin c6c b6n cl6pg g6p cho hoat dQng BCC kZto6n khoAn ndy ld no- phii tr6, khdng du'o-c ghi nhAn vdo v6n chri s6'hfr'u. BCC c6 ciic hinh thfrc sau:
- BCC theo hinh thri'c tdi s6n tl6ng ki6rn sorit;- BCC theo hinh th['c hoat cl6ng kinh doanh cl6ng ki6m sodt;- BCC theo chia lo-i nhu6n sau thu6.
7. Nguy6n tic ghi nh{n thu6 TNDN hoin lai
Tdi sdn thu6 TNDN horn lai vd thu5 TNDN ho6n Iai phAi tri duo-c x6c rlinh theo thr-r0 sLr6t du. tirrh se ap a'rlcdJ,,l| If.,cho n5"nr tdi sin du'o-c thu h6i hay no- phAi trA duo-c thanh to6n dua tr€n c6c mfc thu6 suAt c6 hi6u l;r'c t4i
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8. Nguy6n tic ghi nhfn chi phi tri tru6c
Vi6c tinli vd ph6n b6 chi phi tri tru6'c vdo chi phf s6n xu6t kinh doanh tung kj, k6 to6n cdn cri'vdo tinh ch6t,mri'c d6 tirng loai chi phi di5 lua chon phuong ph6p vd ti6u thilc ho-p lf, nh6t qurin.
C6c khoin chi phf trA tru'6'c duo-c theo d6i theo tir:rg l<j, han tr6 tru6'c di ph6t sinh, dd phArr b6 vdo c6c cl6itugng chiu chi phf cria ti'ng kj,k6 to6n vd s6 con lai chua phan b6 vio chi phf.
PhAn loai c6c chi phi trh tru'6c khi lAp B6o'crio tdi chinh theo nguyOn tic nhu sau:- SO ti6n trii tru'6'c d6 duo'c cung c6p hdng h6a, dich vg trong khoing thd'i gian kh6ng qtit 12 thiing hodc mot \chu kj' sdn xu6t kinh cloanh th6ng thu'olg kC tn' tho'i di6m trA trur'6'c du'o-c phAn loai ld ngi, t-ran. \- SO tien trA trLr6'c d6 duo-c cung cAp hdng hoa, dlch vr,r trong khoAng thoi gian trdn l2 th6ng hodc ho.n nr6t chu llk! sin xLr6t kinh doanh th6ng thuong fC til tho'i ditim trii tru'6'c duo. c pli6n loai ld ddi han.
9. Nguy6n tic ghi nhfn cdc khoin phii tri
Cric khoin ph6i tr6 du'gc theo d6i chi ti6t theo thd'i han thanh to6n cdn lai cria c6c khodn phdi tr6, d5i tu'o-ngph6i thu, loai nguydn tQ ph6i tr6 vd c6c yriu tO kh6c theo nhu cAu qu6n llf cira C6ng ty.
Plian loai cdc khoin phii tri khi l{p Bdo ciio tdi chinh theo nguy0n t6c nhu sau:- Cric khoin phAi tr6 c6 tho'i gian thanh to6n cdn lai kh6ng qu612 th6ng hodc trong I chg k! sA, xuAt kinhdoanh duo. c phAn loai ld ng6n harr.
- Ciic khoin phii tri c6 thd'i gian tharrh to6rr cdn lai til l2 th6ng tr6'l6n ho{c tr6n I chu kj,s6n xuAt kinh doanhduo-c phAn loai ld ddi h4n.
@,CONG T'.r,iurHllru n0t
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cONG Ty cp DAU rrlcoNc NGHTEp xuAr NHap xHAu ooNc DrloNG Brlo c6o tii chinh1628 EiQn Bi6n Ph[r, Phuong 6, QuAn 3, Tp. HCM Cho ndm tdi chfnh ktit thric ngdy 3 l/1212018
Tai th6'i di6m l{p 86o c6o tii chfnh theo quy dinh cria ph6p ludt, C6ng ty cl6nh gi6 I4i s6 du cria c6c khodLn ngphii tri. c6 gtic ngo4i tQ (trir c6c khoin ngud'i mua tri ti6n tru6c; n6u t4i thoi tfi6m lflp b6o c6o c6 bing chrlngchic chin vri viQc C6ng ty khdng th6 cung c6p hing h6a, dich vu vi Cdng ry s6 phii tri lqi c6c khoAn nh6rrtru6'c bing ngo4i tQ thi c6c khoin ndy tluo. c coi ld c6c khoin mgc tidn t9 cOlOc ngoai tQ) theo ty gi6 b6n ngoaitQ cta ngdn hdng thuong mai noi Cdng ty thudng xuy6n c6 giao dich t4i thoi ctii5rn ldp 86o c6o tdi chirrh.
10. Nguy6n tic ghi nhfln vay vi ng ph6i tri thu6 tii chinh
C6c khoin vay du6'i hinh th['c ph6t hdnh tr6i phi6u ho5c ph6t hdnh cO phi6u uu cl6i c6 cfidu kho6n bit bu6c b6nph6t hdnh phii nrua lai tai rn6t tho'i tliiim nh5t alnh trong tuo'ng lai kh6ng ph6n 6nh vio kho6n mgc niry.
Crlc khoin vay, ng cAn duoc theo d6i chi ti6t theo ttlrrg d5i tuo-ng, tirng khd u'6'c vd timg loai tdi sAn vay no-.
C6c klroAn no- thu6 tdi chinh cluo-c phin 6nh theo gi6 tri hi6n tai cria kho6n thanh to6n ti6n thu6 tt5i thi6u hoacgi6 tri ho-p l;i cira tii sin thu6.
PhAn loai c6c khoin ph6i vay vd no'phii tri thu6 tii chinh khi lfp B5o c6o tdi chfnh theo nguy6n tic nhu sau:- Cdc kho6n vay vd no phii tri thu€ tdi chinh c6 thd'i han tri ng cdn lai khdng qui 12 th6ng duo-c phin loai ldngin han.
- C6c khoAn vay vd no- phii trA thu6 tdi chinh c6 thd'i han trii no. cdn lai ho'n 12 thingduo-c phdn loai ld ddi harr.\r,ll\z\
Khi lAp 86o c6o tdi chfnh, s6 du cric khoan vay, no- thu€ tiichfnh bing ngoaitQ phai rlu'oc d6nh gi6 theo ty gi,iil )+giao dich thuc t6 tai thd'i cli6m l6p 86o c6o tdi chinh. " i, / !,
,/,s//:,\'.t/Chi phi tli vay li6n quan truc ti6p tltin c6c khoin vay duo-c ghi nhfn vdo chi phi tdi chinh trong ki,, trt trudn$hg'p chi phi di vay li6n qu.an tru'c ti6p d6n vi6c dAu tu xAy du'ng ho[c sdLn xu6t tdi sin d6'darrg duo-c tflh vio gi6trl cua tii sin tI6 (tluo, c v6n hori) khi c6 dr} cric rfi6u ki6n quy ilinh trong ChuAn mu,c k6 torin "Chi phf di vay,,
11. Nguy6n tic ghi nhfn chi phi phii trfr
C6c khodn phii tr6 cho hdng h6a, dich vu dd nh6n clugc tir ngud'i b6n hodc cla cung c6p cho ngu.d.i mua trong l<ynhung thu'c t6 chu'a chi tri do chua c6 h6a don hoic chua dri h6 so, tdi lieu tti toan vd c6c l<hoAl ph6i tr6 chongu'd'i lao d6rig duo-c ghi nhAn vdo chi phi s6n xu6t, kinh doanh trong kj,di5 darn bAo khi chi phi phiit siph thuct6 t<nong g6y dQt bi6n cho chi phi sin xu6t.kinh doanh tren co's6'dam 6ao nguyon tic phir ho-p gifr'a doa,6 th,vd chi phi. Vi6c trfch tru'6'c chi phi phii trA phii tlu'o'c tfnh to6n m6t c6ch chlt ch6 vd ph6i c6 bing c6[r'ng ho.ply, tin cAy. Khi c5c chi phf d6 phrit sinh, nOu c6 ch6nh l6ch v6'i s6 datrfch, k6to6n ti6n hdnh ghi bo rrng hoa.ghi gi6rn chi phi tu'o'ng rirrg v6'i phAn ch0nh l6ch.
12. Nguy6n tic ghi nhgn c{c khoin dg phdng phii tri
Du'phong ph6i trA du'oc ghi nhdn khi th6a m6n c6c didu ki6n sau:- C6ng ty c6 nghTa vu no- hi6n tai (nghTa vu ph6p ly hoac nghTa vu li€n d6'i) do k6t quA tL1 nr6r su ki6n cIE xay ra;- SLL giArrr s[rt vA nhfr'ng lo-i ich kinh td c6 thr3 xAy ra dhn d6n viec y6u cAu ph6i thanh to6n nghia vu no,;- U'6'c tfnh d6ng tin cAy vd gi6 tri cira nghla vu no- d6.
Gi6 tri dLloc ghi nhAn cria mQt khoAn du' phdng phii trA ld gi6 tri du'o-c u'6'c tinh hg.p ly nh6t ve khoan tidn sephai chi do thanh to6n nghia vu no hi6n tai tai ngdy ktlt thirc t i, te toa,.,.
M6t khoan du phong cho c6c klroAn chi phi t6i co c6u doanh nghi6p chi dLro-c ghi nh6n l<hi c6 du c6c di6u I<i6nghi nhArr aoi vo'i ciic l<hoiin du'phong theo quy dinh tai ChuAn rnu'c k6 torin i'Cri1 kho6.n du. phong, tdi sin vd no-ti6rn tdrrg".
19
CONC TY CP OAU rU CONC NGHIEP XUAT NUdr XrrAU OONC DUONG 86o c6o tiri chfnh1628 Di6n Bi€n Phri, Phuo'ng 6, eu6n 3, Tp. HCM Cho nam tdi chinh k6t thirc nedy 3111212018
C6c khoin dLr phong phii trd dtro-c trfch IAp hay hodn nliAp tai tho'i cli6m l6p 86o ciio tdi chfrrh. Ciic kho6n dLrphong phrii tr6l<hi trfch l6p ghi nh6n vdo chi phf quan ly doanh nghi6p. Ri€ng aoi voi kho6n clLr.phong phai travC b6o hdnh sdn phAm, hdng h6a dtro-c ghi nhArr vdro chi phf b6n hdng; khoAn du.phong phdi trA ra.frl phi biohdnh c6ng trinh x6y lip du'oc ghi nh6n vdo chi phf s6rr xuAt chung vd hodn nhAp vdo thu nh6p kh6c.
Chi nhfilg klioin chi phi li6n quan d6n khoAn du phdng phii tra da lap ban clAu m6,i duoc bn dap bing khoAndu phdng phai tre d6.
13. Nguy6n tic ghi nhfn doanh thu chua thuc hi6n
Doanh thu chua thu'c hi6n bao g6m doanh thu nhAn tru'6'c nhu: s6 ti6n kh6ch hdng dd trii tru'oc cho m6t hoacnhi6u kj' kt5 to6n v6 cho thu6 tdi s6n; khoin ldi nhAn tru6'c khi cho vay v6n hodc inra
"6c c6ng cu rro-, ch6n1r
l6clr gifr'a b6n hdng tri ch6m, .trb, g6p theo cam ktSt so v6'i gi6 bhn tri tidn ngay; doanh thu tuong rilg v6i hdpgh6a, dich vp hodc s6 ph6i chi6t kh6u gi6m giri cho kh6ch hdng trong chucrng trinh khrich hdng t1i,6n Trrong.
Sti du' cdc khoAn doanh thu nh6.n truoc bing ngoai t6 tai ngdy tet tnr:rc k! kti to6n n6u kh6ng c6 bing chfrngchin chdn cho th6y C6ng ty sE phAi tri Iqi khoin tidn nhAn trr-rO'.
"t',o khaci hang bing ngoai te thi l(hong d6nh
gi6 ch6nh lQch ty gi6 tai tho'i ditirn l6p 86o c6o tdi chfnlr.
14. Nguy6n tic ghi nhfln v5n chri s& hfru
a..Nguy6n tic ghi nhfn v6n g6p cta chri s& hiru, thing du v6n c6 phin, quydn chgn tr6i phi6u chuy6nddi, v6n khfc cria chfr sO hfru
V6n dAu tu' cria cht s6'hfr'u duo-c ghi nh6n theo s6 v6n thu'c g6p cria cliri so'hfr'u vd du,o,c theo d6i chi ti6t chotu'ng t6 chr.i'c, tirng c6 nh6n tham gia gop v6n.
Khi giAy phep.dAu tu'quy dinh v6n di6u 16 cira c6ng ty dtroc x6c dinh bing ngogi tO thi vi6c xric dinh ph6n v6ng6p cira nhd ctAu tu'bing ngoai t6 duo-c cdn cfi'viio s6 luo.'ng ngoai t6 tt6 thgc g6p.
V9n g6p bing tdi sin duo-c ghi nhAn tdng v5n chri so'hfr'u theo giri tf6nh gi6 lai cria tdi s6n duo-c cric b6n g6pv6n chAp nhAn' D6i v6'i tdi sin v6 hinh nhu'thu'ong hi6u, nh6n hiQu, t€n thuong mai, quy6n khai ;h6c, p;ii ,.ia,.,du'5n... chiduoctdngv6n g6p n6r-r ph6p luAtc6 li6n qr-ran cho phep.
ooi vo'i c6ng ty c6 phAn, v6n g6p c6 phAn "rru "a"
cd dong du'o-c ghi theo giri thu'c t6 ph6t hAnh c6 phi6u, n5ungdu'o-c phAn 6nh tai hai chi ti6u ridng:
- V6n g6p cria chri s6'hfr,u <luo. c ghi nhAn theo mQnh gi6 cria c6 phi6u;- Thang du v6n c6 phAn clu'o-c ghi nhAn theo s6 ch6nh l6ch l6'n hon hoac nho ho'n gifr.a gi6 thuc tt! ph6t hdrrh c6phi6u vd m6nh gi6.
Ngodi ra, thdng du v6n c6 phAn cfrng duo-c ghi nh6n theo s6 ch€nh l6ch l6'n hon ho6c nh6 horr giLi,a gi6 thLr.c t6phrit hdnh vir m6nh gi6 c6 phiiiu khi trii ph6t hdnh c6 phitSu qu!.
Q,yo"n ch"on chuy6n doi.trai phi6u ph6t hdnh c6 phi6u ph6t sinh khi c6ng ty phrit hdnh loai trrti phi6u c6 th6chuy6n.tl6i thdnh m6t s6 lu'o. ng c6 phi6u xiic dinh dtro-c quy dinh s8n trolg pt uong an prrat hdnh. Gi6 tri cAuphAn v6n cua tr'6i phi6u chuy6n O6i ta chOnh lQch gifratong-s6 ti6n thu vd r"i,'rie. pii, frarf-, tr.rii phi6u chuy6na6i
.va giri tri c6u phAn no- c[ra trdi phi6u chuy6n Joi. rai Inol oien, ghi nhan bu,r';;,,, gi6 tri qLry6n
"tro,., .o
phi6Lr ctra tr6i phit5u clruy6n d6i dLloc ghi rrh6n riOng biOt trong phAn iOn aA, tLr cira chir s6. Iiri.u. Khi ddo hantr6i phi6u, k6 to6n quyen chon ndy sang thdng dLL uOn c6 phAn.
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20
CONG TY CP DAU TTI cONc NGHIpP xuAT NuAp KHAU o6Nc DIIONG 86o c6o tiri chfnhl628 DiEn Bi€n Phrj, Phud'ng 6, QuAn 3, Tp. HCM Cho ndm tdi chinh t6t thric ngdy 3111212018
V6n kh6c pliAn 6nh v6n kinh doanh duo. c hinh thdnh do b6 sung tir k6t qu6 hoat dQng kinh doanh hodc do du'o-ctdng, bi6u, tdi tro-, d6nh gi6 laitdi s6n (theo quy dinh hiQn hdnh).
b. Nguy6n tic ghi nhfn ch6nh lQch ff gid
Ch6nh lQch rj'gi6 h6i do6i ld ch6nh lQch ph6t sinh tir viOc trao d6i thuc t6 hoec quy d6i cirng m6t s6 luo-ngngoai tO sang clon vi ti€n t0 k6 to6n theo ty gi6 h6i clo6i kh6c nhau.
C6c khodn ch6nh l6ch tj'giri du'o-c phin rinh vd.o doanh thu hoat cl6ng tdi chinh (n6r-r lai) hodc chi phf tdi chinh(ntlu l6) tai thoi di0m phrit sinh. Ri6ng ch0nh lech ry gi6 trong giai cloan tru.o'c hoat dong cria cilc doanh nghi€pdo Nhi nu'6'c nim gifr' 100% v6n didu lQ c6 thp'c hi6n du'6n, c6ng trinh trong dieni qu6c gia thi phin rinlitr6lBAng c6, doi t<ti to6n vd phan b6 dAn vdo doanh rhu / chi phf tdi chinh.
c. Nguy6n tic ghi nhfn loi nhugn chua phdn phiii
Lo-i nhuAn sau thu6 chua phAn pnOi ta s6 lo-i nliu6n ti'c6c hoat ddng cria c6ng ty sau khi c6ng (+) ho4c tru.(-)c6c kho6n di6u chinh do 6p dung h6i t6 thay clOi ctrintr s6ch k6 toSn vd Oieu Jinfi h6i t6 sai Jo, ,rqng y6r-r cirac6c n5.m tru6c.
ffiLo-i nhu6n sar-r thu6 cria C6ng ty du'o. c trich chia cO t,i'" cho c6c c6 d6ng sau khi du.gc ph6 duy6t bo.i HOi ddrffi;;cO d6ng tai Dai h6i thuong ni6n cira Cdng ty vd sau khi da trfch 16p crlc qu! dg trff.theo Di€u t9
"tru COrg ty. :rrlrliuHrlur
ilvurUvC6ng ty me ph6n ph6i lo.'i nhufln cho chrl so'hfr'u kh6ng vuo-t qu6 muc lo-i nhudn sau thu6 chu,a phAn ph6i tr6r,,,r;J K['i(86o c5o tii chfnh ho-p nh6t sau khi dd loai trir inh hu'6rrg cria c6c khodn IEi do ghi nhAn tir.giao dich rnLra gi6 .Prl'iJri^"-iTru'dng ho-p lo-i nhu6n sau thu6 chu'a phAn ph6i tr6n Biio c6o tdi chfnlr ho-p rrh6t cao 6on loi nhuAn saLr thu6t=---<1chr-ra phArr ph6i tren Bilo c6o tAi chfrrh ri6ng cira c6ng ty rle vd n6u s6 lo-i nl',ua,r quy6t itinh phAn ph6i vu.ot o.*19s6 lo-i nhuan sau thu6 chu'a ph6n ph6i tr6n Biio c6o tdi chinh ri6ng, c6ng ty rre chi thu,c hi0n phal ph6i sau khictd tti6u chuy6n lo-i nhu6n tu'ciic c6ng ty con vd c6ng ty rne.
Khi phAn ph5i lo.'i nhuAn cAn cAn nhlc dtin ciic khoAn muc phi ti€n t0 nirn trong lo-i nhuAn sau thu6 chua phA,ptrOl cO the anh huong tl6n lu6ng tidn vd kliA ning chi tr6 cdtric, lo-i nhuan cira c6ng ty.
15. Nguy6n tic ghi nhfn doanh thu
a. Nguy6n tic ghi nh{n doanh thu bdn hhng
Doanh thu b6n hdng du'o'c ghi nhan khi il6ng tlid.i thoa mdn c6c cfi6u ki6n sau:- PhAn l6n riri ro vd lo-i fch gin li€n v6'i quyen s6'hfr'u sAn phAm hoic hdng h6a dd cfuo-c chuy6n giao cho ngu,oiluua;
- C6ng ty kh6ng cdn nim giii' quy6n quin lf hdng h6a nhu'ngud'i s6' hfr'u hdng lr6a hodc quy6n l<i6rn so6t hdngh6a;
- Doanh thu duo-c x6c dinh tuong dtii chic chin;- c6ng ty d5 thu du'o-c hodc s6 thu du'o-c lo-i icrr kinh t6 til giao dich brin hdng;- X6c dinh du'o. c chi phi li6n quan d6n giao dich b6n hdng.
b. Nguy6n tic ghi nh{n doanh thu cung c6p dich vu
Doanh thu cung cAp dich vu duo-c ghi nli6n khi d6ng thd'i thoa mdn cilc di6u ki6n sau:- Doanh thu duo-c x6c dinh tuong d6i chic chin;- c6 khe nd,g thu dL'o-c lo-i fch ki,h t6 tu' giao dich cu,g c6p dich vu d6;- X6c dinh dL'o-c phA, c6ng viQc di hod, thd,h vdo ngdy r6p 86o c6o;- Xric dinh duo-c chi phf ph6t sinh cho giao dich vd chi phi d6 hodn thdnli giao dich cung c6p dich vu d6.
21
cOxc ry cp oAu rU coNc NGHTE p xuAr xuAp rHAu ooxc DUoNG Brio c:lo tiri chinh1628 Eign Bi6n Ph0, PhLLo'ng 6, Qu0rr 3, TP. HCM Cho ndm tdi chfnh fet tnirc ngdy 311121201g
c. Nguy6n tic ghi nhfn doanh thu ho4t ttQng tii chinh
Doanh thu hoat ddng tdi chfnh bao 96rr doanh thu tidn ldi, ti6n bdn quydn, cO tri'c, lo. i nhufn duo-c chia vd ciickhoAn doanh thu hoat clQng tdi chinh khric. pOi vO'i ti6n lai thu tir c6c khoin cho vay, brin hdng trA ch6m, trdg6p: doanh thu duo. c ghi nhAn khi chlc chin thu duo-c vii khodn giic cho vay, no- g6c phni thu kh6ng bi ph6nloai ld qu6 han cAn ph6i l6p du phdng. Doanli thu til c6 tri'c tluoc ghi nli6n khi quy6n nhAn c6 tri'c du'o-c xric l4p.
d. Nguy6n tic ghi nhfln thu nhfp khric
Thu nhAp kh6c bao g6m c6c khoin thu nh6p khdc ngod.i hoat cl6ng s6"n xu6t, kirrh doanh cia c6ng t),: rrhuo-ngb6n, thanh l! TSCD; ti€n phat do khrich hirig vi pharn ho-p tf6ng; tidn bdi thuorg cria b6n thr1 ba OO Utr aip cnotdi sAn b; t6n th6t; khoin thu til no- kh6 ddi da xri l! x6a s6; no- phAi trA kh6ng x6c dinh duo-c chir; thu nh6p tilqud bi6u, tdng bing tidn, hi6n vAt ...
16. Nguy6n tic ghi nh{n cdc khoin gidm trir rloanh thu
Vi6c didu chinh giirn doanh thu duo-c thuc hi6n nhu,sau:- Di6u chinh gi6m doanh thu cria kj,ph6t sinh n6u c6c khoAn giirn tru'doanh thu ph6t sinh cung kj,ti6u thu s6nphArn, hdng h6a, dich vu;
- Di6u chinh girirn doanh thu nhu' sau n6u c6c kho6n giim tril doanh thu phdt sinh sau kj,ti6u thu sAn pha,&)hdng h6a, d jch vp: ' l-.
i Oia, chinh'giAm doanh thu tr6n Brio ciio tdi chinh cria kj, lfp b6o c6o n6u ph6t sinh c6c khoAn gla,, trflj,doanh thu tru'6'c thoi di6rn phrit hdnli 86o c6o tdi chfnh; 'rry
+ Di6u chinh giim doanh thu tr6n 86o c6o tdi chinh cria kj,sau kj, lAp brio c6o n6u ph6t sinh c6c khoin gi6tri'doanh thu sau thd'i clidrn ph6t hinh Brlo cio tdi chinh.
17. Nguy6n tic ghi nhin gi6 v6n hirng bfn
Gia i'6n hdng b6n bao g6m tri gi6 v6n cfra sin phArn, hdng h6a, dich vu, bAt d6ng sd'n dAu tu,; gi6 t6anh sap xu6tcfta s6n phArn xAy Iip brin trorrg k] vdcirc chi phf li6n quan d6n hoat d6ng kinh doanh bAt dQr; sin dALr tu. ...
Giri tri hdng t6n kho hao hut, m6t rn6t du'o-c ghi nh6n vdo girl v6n hdng b6n sau khi tril di c6c khoip b6i thu'ong(n6u c6).
OOi vO'i chi phi nguydn vdt li€u truc ti6p ii6, f,uo vu'ot mfc binh thu'd'ng, chi phi nhAn cdng, chi phf s61 xr-rAtchung cO dinh kh6ng phAn bO vdo gi6 tri s6n phArn nhAp kho md duo-c tinh vrio gi6 v6n hdng b6n sau khi tril dicilc khoin b6i thuo'ng (n6u c6) kC cd khi sin phArn, hdng h6a chu'a du'o'c x6c clinh ld ti6u tliu.
18. Nguy6n tic ghi nhfln chi phi tii chinh
Chi phf tdi chinh bao g6m c6c kho6ri chi plii hoat cl6ng tdi chinh: chi phi hoic c6c kho6n t6 tien quan d61 c6choat d6ng dAu tu tdi chinh; chi phi cho vay vd di vay v5n; chi phi g6p v61 Ii61 doanh, li6n k6i; l5 chuytlnnhu'o-ng chimg kho6rr; du phong gi6m gi6 chf'ng kho6n kinh doanh; du phong t6n th6t dAu tu vdo do., vi khdc;khoAn 16 phdt sinh khi biin ngoaite, I6 ty gi6 h6idorii...
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19. Nguy6n tic ghi nhfn chi phi bin hing, chi phi quin lf doanh nghi6p
Chi phi b6n hdng phin 6nh ciic chi phi thuc tO ph6t sinh trong qurl trinh b6n s6n phAm, hdng h6a, cung cAp diclivu.
Chi phi quAn lf doanh nghi6p plrin 6nh ciic chi phi chr-rng cira c6ng ty g6rn ciic chi phi v6 luorrg, bAo hi6nr xdh6i, brio hi6ni y t6, bAo hi6m thAt nghi6p, I<inh phi c6ng dodn cta nhAn vi6n qudn l1i; chi phf v6t lidu van phong,c6ng cu lao d6ng, kh6u hao TSCD dirng cho qLrin ly c6ng ty; ti6n thu6 d6t, thu6 m6n bdi; du'phong no phii thLr
kh6 doi; dich vu mua ngodi; chi phi bing ti6n kh6c ...
20. Nguy6n tfc ghi nhin chi phi thu6 TNDN hi6n hinh, chi phi thu6 TNDN hof,n Iai
Chi phi thuti TNDN hi6n hinh ld s6 thuti TNDN phAi nQp duo. c x6c rlinh tr6n co's6.thu nhAp chiu thuti vd thu6su6t thu6 TNDN hi6n hdnh.
Chi phi thu6 TNDN ho6n lai ld s6 thuti TNDN sE ph6i n6p trong tuong lai ph6t sinh trong tu'ong lai trlL vi6c:- Ghi nhAn thu6 thu nhip hodn lai phii tr6 trong n5rn;- Hodn nhap tdi sin thu6 thu nhap ho6n lai dE duo-c ghi nh6n tu,c:ic n6m tru6'c.
21. BGn li6n quan
C6c b6n du'o'c coi Id li€n q.,a,', n6r-, m6t b6n c6 khA ndng ki6m so6t hoac c6 6nh hu6ng d6ng l<C AOi vOi b6n kitrong vi6c ra qLryCt dinh cric chfnh siich tii chinh vd hoat d6ng. C6c b6n cfrng du'o-c xenr Id b6n li6n quan ne,cirng chiu su' ki0m so6:t churrg lray chiu Anh hu.6rrg cl6ng k6 chung.
Trong vi6c xem x6t moi quan he cta c5c b6n li€n quan, b6n ch6t cria mdi quan hC duoc chir trong nhi6u hontrong hinh thri'c ph6p l1i.
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l628 Di6n Bi0n Ph[r, Phu'ong 6, QuQn 3, Tp. HCM Cho ndrn tdi chinh t<6t thUc nsdy 3 1112/2018
COxc TY CP DAU TI, coNc NGHIEP xUAT NHAP KHAU ooNc DTIoNG 86o c6o tiri chinh
?u\,BAN THUYET MINH BAO CAO TAI CHINH
Cho ndrn tdi chinh k\t thilc ngdy 3 t /1 2/20 t 8
v. THONG TIN Bo suNG cHo cAc KHoAN MUC TRiNH BAy rRtN BANG cAN o6r xB roANDon vi tinh. l4ttD
1. TIEN VA CAC KHOAN TUONG DTIONG TIEN
- Tidn mat
-. ).- | ren gu'l ngan llaltg
T6ng cQng
2. cAc xTToAN PHAI THU KHACH HANG
a. Plrdi tltu ktrdch hdng ngiin hgn- C6ng ty TNHH DAu tu'Ludng Hi6p- C6ng ty TNHH X6"y dr"rng vd S6n xu6t thitlt bi Th6ng nhAt
- COng ty TNHH Thuo-ng nrai XuAt nhdp khAu Vintech- COng ty TNHH Thuo'ng mgi Dich vu Vdn tdi Du Iich Tharrh Binh- E6i tuo-ng kh6c
b. Phdi tltu khrich hdng ddi hgn
c. Phdi thu cfia kltdch hdng ld ctic bAn fiAn quan
3. cAc xuoAN TRA TRTIo.C CHo NGTIoI BAN
a. Trd trw6'c clro ngu.di btin ngiin hgn
- C6ng ty'|NHH X6y Dung Va Che Tao Co Khi phric Dat- C6ng ty TNHH CL- C6ng ty TNHH Thuo-ng mai Xdy dqng vd Cokhi Dai Nam- C6ng ty TNHH Thuong mai SAn xu6t vd X6y du.ng H6ng phrit
- D6i tuo'ng l<hiic
b. Trrt tu'ti'c cho ngu'di btin ddi han
4. cAc xnoAN PHAI THU KHACNgdy 3t/12/2018
Nsdy 31/12/2018 Ngdy 01/01/2018
69.92s.065 2.021.604.s80
603.836.261 2.315.876.024
673.761.326 4.337.480.604
Ngdy 3I/12/2018 Ngdy 0t/01/2018
85.852.148.759
13.392.587.000
19 .7 57 .689.417
18.906.4s0.407
8.813.437 .710
24.981.984.22_5
34.921.834.37ffi.s.670.134.0005;;;Q
;lttnfr nrju tnr\;r vu rU vA'lrrrlnir rE roir
u. Phtii thu ngiirr htln khtic- I(y cu'o-c. ky qLry
- Tarn [urg
+ Trdn Kint Cuong+ Ngurydn Trung Qu6c- TliLr6 GTGT cira tdi sAn thu6 tdichfnh
b. Phiti thu ddi ltgn khdc- Ky cu'o-c, l<;i qu!- PhAi thu klr6c
-iI ong cong
Gid tri Dw phdng
494.285. I 39
91.471.3ss
396.807.784
909.090.909
909,090.909
Ngdy 31/12/2018 Ngdy 01/01/2018
78.056.396.340 2.346.082.102
17.334.152.366
8.713.461.397
25.297.484.950
12.980.796.050
13.730.501.577 1.146.082.102
Ngbt 0l/01/2018
Gid tri Du phdng
48.449.665.0s0
47.000.000.000
28.325.000.000
18.67 5.000.000
1 .449.665.050
112.928.370
112.928.310
1.200.000.000
1.403.376.048
24
48.562.593.420
CONc TY CP oAu rU coNc NGHIE.P xuAr NuAp rrrAu ooNc DTIoNG 86o c6o tiri chinh1628 Di6n Bi6n Phri, Phudng 6, QuAn 3, TP. HCM Cho n6m tdi chinh t<6t ttrtc nsdv 3 tlt2lz}t}
5. HANG TON KHONgdy 3111212018 Ngdy 0110112018
Gid g6c Dw phdng Gid g6c Du phdng
5.670.475.281
1.923.352.s19
2.011.453.865
- Nguy0n lieu, vat lieu
- Cdng cg, dqng cp
- Chi phi SXKD dd dang
- Hdng h6a
CQng gi6 giic cria hing tdn kho
- 4.714.652.37 5
- s 4.428.182
- 1 1.726.895.917
9.605.281.66s 16.495.976.534
6. TANG, GIAM rAT sAN co orxrr HTIU HiNH
Chi ti6uNhdr cira
vit ki6n trricMfy m6c
thi6t biThi6t bi
T6ng cQngv5n p
I. Nguy6n gi6 TSCD hilu hinhr. Sd du tl6u k!2. Si5 teng trong k)- Mua trong kj,- DAu tu XDCB hoin thdnh
- Chuy6n tdi s6n thu6 tii chinhthdnh tdi sin cii tllnh hiru hinh- PhAn lo4i l4i
3. Sii ginm trong k)- Thanh lf, nhuong b6n
- Phdn lo4i l4i
n. S5 au cuiii t<i,
3.562.933.427
3.820.013.004
1.247.883.636
1.995.836.988
s76.292.380
7.382.946.431
95.382.360.034
165.480.053.712
52.727.947.847
90.273.767.2s6
22.400.651.909
77.686.700
25.390.644.289
24.814.351.909
s76.292.380
235.471.769.457
676.841.552 99.622.135.013
169.300.066.T[6
53.975.831.2
92.269.604.24
22.400.651.
653.979.080
25.468.330.989
24.814.351.909
653.979.080
243.453.870.740
77.686.700
77.686.700'599.154.852
II. Gi6 tri hao mdn lur. Sii du tl6u kj2. Khdu hao trong k!- KhAu hao ting trong kj,- Chuy€n tdi sdn thu6 tdi chinh
thdnh tdi sin c6 clinh h0u hinh
- Phan loai lai
3. Giim trong k]- Thanh ly, nhugng b6n- PhAn loai lai
4. Sii Au cutii
1.429.6t9.793
605.946.322
548 .317 .07 8
s7 .62b.244
27.504.306.594
20.953.109.s46
16.233.958.491
4.67 5.379.197
43.',771.858
s.s67.311.436
5.406.458.162
160.853.274
42.890.104.704
334.444.082
165.s91.630
62.36'7.600
103.224.030
43.771.858
43.771 .858
456.263.8s4
29.268.370.469
2r.724.647.498
16.844.643.169
4 .67 s .37 9 .197
204.62s.132
5.611.083.294
5.406.458.162
204.625.132
45.38r.934.6732.035.s66.11s
III. Gi6 tri cdn l4i cria TSCD hiru hinh1. T4i ngiy tliu k| 2.r33.313.634
s.347.380.31667.878.053.440
192.58r.664.7s3342.397.470
142.890.998
70.3s3.764.544
198.071.936.0672. Tai neiy cu5i
Glti cltri:
- Ngult€n gid TSCE hiru hinh cuAi 6, dd khda hao h€t nhung vin cdn su &fig 996.165.0g I VND.- Gid n'i cdn lai cudi k9 cilq TSCD hfi'u hinh dimg d€ rha chiip, cdm cij ddru bao cho cac khodn valt
191.402.398.679 VND
25
CONc TY CP DAU TI.I coNc NGHIEP xuAT NHAP xuAu ooxc DIIoNG Brio crio tdi chinh1628 DiQn Bi6n Phri, Plrudng 6, Qufln 3, TP. HCM Cho ndm tdi chfnh t<6t ttrric ngdy 3111212018
7. T;.NG, GIAM TAI sAN Co DINH THUE TAI CHiNH
Chi ti6u c0ng
Nguy6ngi6Sd du diu n5m - 40.561.676.293 - 40.561.676.293
Nhir cria,vqt ki6n trric
Mdy m6cthi6t b!
Thi6t biv5n phdng
Sii teng trong nIm- ThuE tii chinh trong ndm
- Mua l4i TSCD thu6 tdi chinh- Tdng kh6c
Sii giim trong nIm- T16lpi TSCD thu6 tdi chinh- Chuyiin tdis6n thud tdi chinh
thdnh tdi s6n c6 dinh lifr'u hinh- GiAm kh6c
Sli ou cu6i n5m
- 44.000.000
- 44.000.000
- 22.400.651.90;
- 22.400.651.909
- 18.20s.024.384
- 44.000.000
- 44.000.000
-- 22.400.651.90;
- 22.400.651.909
- 18.205.024.384Gi6 tri hao mdn
du tl6u nim56 tlng trong nIm- Kh6u hao trong ndm
- Mua lpi TSCD thu6 tdi chinh- Tang kh6c
S5 gifrm trong nIm- Tri lpi TSCD thu6 tdi chfnh
- Chuytin tdi san thu6 tdi chinhthdnh tdi san cti dlnh hiru hinh- Gi6m kh6c
56 ou cu5i nIm
8.310.399.071
2.008.181.178
2.008.181.r78
4.675.37g.Lg-|
4.67 5.379.197
5.643.201.0s2
8.310.399.07r
2.008.r81.1782.008.18r.r78
4.67s.31s.D:7
4.67 5.379.197
5.643.201.052Gi6 tri cdn laiT4i ngiy tl6u nImT4i ngiy cuiii nIm
32.251.277.222
t2.561.823.33232.251.217.222
12.561.823.332
26
CONC TY CP oAu rU coxc NGHTEP xuAr NHAp xHAu ooNc DTIoNG 85o c6o tii chinh1628 Eien Bi6n Phrj, Pliuong 6, Qu4n 3, TP. HCM Cho ndm tdichinh ktit tlrirc nedy 3l/12/2018
*
8. rAr sAx oo n,q.Nc DAr HAN
a. Chi phf sin xu5t kinh doanh do dang dii h4n
b. Xiy dgng ctr brin do dang
- Mua sirn- XAy dgng co- bAn
+ Ld Pepsio+ Ld Long An - D6ng Tidn+ Nhd ntdy hcti+ di€n+ siiy hdrn Heineken Vilng Tdu+ Nhd ruay di€n rac BWASE- S[r'a ch0'a
c0ng
9. CHI PHi TRA TRTIOC
a. Ngin h4n- Chi phf ldi vay ngin han cho phAn b6- CCDC xu6t drrg- Bdo hi6nr ch6y n6, b6o hi6m rfri ro tdi sAn
- Phi ki6rn dinh, d6nh gi6 gi6rn s6t [o, n6i ho-i
- Chi phi cAi tao, lip dat, sira ch['a, thay th6- Chi phf thu6 vdn pl-rdng, hdnh lang- Chi phf kh6c
c0ng
b. Dii han
- Chi phi ldi vay ddi han cho ph6n b6- CCDC xu6t diu,g- Chi phi bAo hi6rn
- Phi kiOrn dinh, d6nh giri gi6rn s6t ld, n6i hoi- Chi phi khric
c0ng
Ngdy 31/12/2018 Ngdy 01/01/2018
983.093.982 51.030.562.671
3g.23g.43I .55317.791.130.818
136.s63.636
846.730.346
983.093.982 57.030.562.671
Nsdy 31/12/2018
133.462.958
184.316.888
140.492.743
27.150.843
4.735.000
38.382.184
181.293.186
709.833.802
1.1r3.068.29t
319.764.962
43.036.s49
76.956.211
32r.149.248
740.547.018
218.552.837
65.655 . I 80
22,581.81 8a0
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11. PHAI TRA CHO NGUOI BAN
u. Ngiin hqn- Cdng ty TNHH SAn xLr6t
Tl.ruo-ng m4i Xu6t nhdp khALr Vi6t
- C6ng ty TNHH Gi6y D6ng Ti6nBinh Duong
- Cdng ty TNHH Nhd m6y BiaHeneiken - Ti6n Giang
- C6ng ty TNHH Thuong maiDich vp Phan Vinh- Cdng ty TNHH DAu tu vd NangIuo-ng Thi0n So-n
- C6ng ty TNHH Dich vu DAu trrXNK Thi0n V- D6i tuo-ng kliiic
b. Ddi hgn
c0ng
a. Pltdi nQp; ..
I nue gla tn gla tang
Thud thu nliAp doanh nghi6p
Thu6 thu nhAp cd nhdn
Thu6 khric
b. Phdi tltu
Thud thLr nhAp cd nhAn
ThLrii khac
12.538.243.291
1.676.787.450
4.389.970.900
3.465.148.722
2.083.298.000
923.038.219
t2.538.243.291 12.s38.243.291
2.017.499
12.538.243.291 16.347.341,992 16.347.341.992
11.998-572.',799 11.998.s72.799
- 2.736.650.400 2.736.650.400
1.676.787 .450
4.389.970.900
3.46s.148.722
2.083.298.000
923.038.219 1.612.118.793 1.612.1t8.193
Nsdv 3l/12/2018 Nsdv 01/01/2018
Gid triSaj c6 khd ndng trd
no'Gid tri
Sil c6 khd ndng
trd nq
12.
c. Sb nq qud hgn chta thanh to(in
d. Phdi trd ngrdi bdn ld cric bAn fiAn quan
THUE VA CAC KHOAN NOP CHO NHA NITOCNgdy 01/01/201 I Phai n6p trong ki Dd n6p trong ki Ngay 3 I / I 2/201 B
2.432.515.877 3.711.925.188 2.322.920.6s0 3.821.s20.41s
- 448.436.875 - 448.436.815
2.430.498.378 2.890.164.263 2.201.551.t21 3.r 19.il r.5r462.867.443 12.629.043 s0.238.400
310.456.607 108.740.480 203.733.626
ltlgdy 01/01/2018 Phdt sinh gidm Phat sinh tdng Ngdtt 31/12/2018
6.379.098
6.379.098
14.879.098
6.379.098- 8.s00.000
9.000.000
9.000.000
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Quy€t toan tht€ cua C6ng t1t sd chiu sU'ki€nt tra cua co'quan thu€. Do ti€c dp dung luat va cac qui dinh vi thtte doi vcti,.,:
nhi€u loai giao dich kltac nhau cd th€ dao'c gidi thich theo nhi€u cdch khac nhau, sO thu€ clugc trinh bdy 11"6y Bao cdotdi chinh cd thA bi thay d6i theo quy\t dinh cie co quan thtd.
13. CHI PHi PHAI TRANsdv 3l/12/2018 Nsdv 01/01/2018
a. Ngiin hgn
- Dr,r chi ldi ti€n vay
b. Ddi han
14. cAc rcsoAN PHAr rnA xuAc
a. Ngiin hqn
- BHXH, BHYT, BHTN, KPCD- Ky qu!, ky cuo-c
- Phdi trA khdc
b. Drii hqn
c. SO ng'quti hqn chu'a thanh torin29
585.084.988
s8s.084.988
2t 1.609.588
21 1.609.588
Ngdy 3l/12/2018 Nedy 0l/01/20183.862.4s8.393 2.191.163.691
3.352.458.393 2.060.670.144
500.000.000
r0.000.000 r30.4ei.547
1.612.118.793 1.612.118.193
16.347.341.992 76.347.341.
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CONC TY CP oAu rU c0xc NGHIEP xuAr xuAp rHAu poIIc DIIoNG 86o crio tii chinh1628 EiQn Bi6n Phri, Phuorrg 6. Qqdn 3, TP. HCM Cho ndrn tdi chinh k6t tnric ngAy 3 1l12lZO18
i-
v
b. Chi fiAt vOn iIAu tr cila chfi sd hiru tc.ri ngdy 3I/12/2018
- V6n g6p cria Nhd nu6'c
- V6n g6p cia cdc <t6i tuqng kh6c,-;+ lran Ktm sa+ Nguydn Thanh Quang+ Trdn Ngoc Phung+ Cdc cd d6ng khdc
c0ng
- Vdn ctitu tn crtu chrt sri' hiru, ,,1 , .i+ voll gop dau narn
+ V6n g6p tang trong k!,,x+ Von gop giam trong k!
+ V6n gOp cu6i k9,
- c6 t*c tqi nhuSn itd chia
d. CO phiAu
^A, i ,.:- S0 ILro-ng co phi€Lr dang ky ph6t hdnh- 56 luo-ng c6 phi6u di b6n ra c6ng chring+ C6 phidu ph6 th6ng- 56 luo-rrg c6 phi6u ducyc mua lai, ni r..i t ; , ^- Lo ptlteu pho thAng
- Sd luo-ng c6 phi€Lr dang lu'u hdnh,
^: r.)+ Lo ptileu plto lhong
* M€nh gid co phi6u dang lu.u hanh; 10.000 ding/c6 phi€u
^;e, Lo tu'c
f. Ctic qu! cita doanh nghiQp
17. CAC KHoAN MUC NGoAr nANc cAN ool rn roAN
a. Tdi stin thuA ngoitib. Tdi sfin nltQn giir hQ
c. Ngogi G cdc loei- USD
tl. Vdng tiin t(it. No khd itbi itd xii'tj,e. Cdc ilrAng fin klttic
Nsdy 31/12/2018
120.000.000.0002s.000.000.000
20.000.000.000
16.200.000.000.
s8.800.000.000
Nsdy 01/01/2018
120.000.000.00025.000.000.000
20.000.000.000
16.200.000.000
58.800.000.000
120.000.000.000 120.000.000.000
c. cric giao dich vi van vdi cric chrt s0 htru vd phdn pnfi ca fibc, chia tqi nhuQn
Ndnt 201 B Ndtn 2017
r20.000.000.000
120.000.000.0;0
Ngdy 31/12/2018
12.000.000
12.000.000
12.000.000
I2.000.000
I 2.000.000
r20.000.000.000
120.000.000.0;0
Ngdy 01/01/2018\
r 2.000.000
r 2.000.000
12.000.000
r 2.000.000
I2.000.000
Ngdy 31/12/2018 Ngdlt 0l/01/2018
662,01 240,81
6ii(flR,\
35
i-
v
v
1.
coNc rY cP DAU TU'CoNC NGHTpP XUAr NHAP KHAU EONG DTIONG B5o c6o tdi chinh1628 DiQn Bi€n Phr], Phuo'ng 6, Quan 3, Tp. HCM Cho nlrn tdi chinh k6t thrjrc nedy 3 ll12l2}1g
VI. THONG TIN Bo SUNG CHo CAC KHoAN MUC TRiNHDQNG KTNH DOANH
BAY TRONG BAO CAO rnr QUA HOAT
DOANH THU BAN rrANC VA CUNG CAP UCrr VU
a. Dosnh tltu+ Doanh thu biin hdng h6a+ Doanh thu cung cAp thdnh phAm
b. Doanh thu ctii vdi cdc b1n fiAn quan
GIA VoN HAxc gAN
- Gi6 v5n c[ra hdng lr6a dd b6n
- Giri v6n cira thdnh phArn di cr-rng c6p
c0ng
DOANH THU HOAT EQNG TAI CHfNH
- Ldi ti6n gt'i, ti6n cho vay- Lii chenh l6ch tj,gi6 dE thu,c hi6n- Ldi ch6nh l€ch ti, gi6 chua thu'c l-ri€r-r
c0ng
CHI PHi rAI CrriNrr
- Chi phi l6i vay- L6 chOnh l6ch ty gi6 dd thuc hiCn
- L5 ch6nh IOch t!,gi6 chua thuc hi6r.r
- Chi phi tdi chirrh kh6c
c0ng
THU NHaP XHAC
- Thanh ly nhuong b6n TSCD- LZi do d6nh gi6lai tdi sAn
- Ti0n phat tl-ru duo-c
- Ei6Lr chinh thu6 gi6 tri gia tdng duo-c khAu trir.- C6c khoAn kh6c
c0ng
12.562.345.561 8.669.s49.626
Ndm 2018
Donvi tinh: VND
Ndtn 2017
)
259.619.376.270
161.3s2.729.4bs
98_266.646.781
Ndnt 201 8
218.485.284.819
145.814.947.000
72.670.337.819
Ndm 2017
161 .319.3'7 6.243
64.s02.369.580144.280.412.999
48.300.349.972
225.821.745.823
3.
Ndm 20lB
1.723.259
r.723.259
Ndm 2018 Ndm 2017
12.562.345.567 8.669.549.626
Ndm 2018 Ndm 2017
2.123.085.040
99.595.246
43.785. r s8
2.0012.222.680.286 43.787.159
36
6mt zzdl-"-;-x(CONG TY\
TUKE TO/
CONG TY CP DAU TIT cONc NGHIEP xUAT NTTAp xuAu ooNc DUoNG B6o crlo tdri chinhI 628 Dien Bi6n Phi, Phudrrg 6, Qufn 3, TP. HCM Cho narn tdi chinh ktit thric nsity 311121201g
CHI PHi KHAC
- Gie tri con lai TSCD vd chi phi thanh ly nhuong b6n TSCE- Tidn phat, tid:n thu6 khiic phAi d6rrg do vi pharn hdnh chinh- C6c khodn kh5c
c0ng
i. cHr pHi nAN uANc vA cHr pHi euAN LV DOANH NGHTEP
a. Cdc kltoan clti pltf bdn hdng phit sinh trong kjt- Chi phi dlch vu mua ngod.i
- Cdc khodn chi phi b6rr hdrrg khiicb. Ctic klrodn clti plti qudn l! doanh nghiQp phrit sinh trong k)- Chi phf nh6n vi6n qu6n llf- Chi phi vat li6u quAn ly- Chi phf dO dring van phdng
- Chi phf khAu hao TSCD- Thu6, phi vd l6 phi
- Chi phi du'phong/hodn nhdp du phdng- Chi phi dich vu rnua ngodi
- Chi phi bing ti€n kh6c
c. Ctic kltodn glti gidm chi phi bdn hdng vd chi phi qudn tj, doanh nghiQp
CHI PHi SAN XUAT, KINH DOANH THEO YEU TO
- Chi phi nguydn li6Lr, v6t li6u- Chi phi nhAn c6ng
- Chi phf kh6u hao TSCD- Chi phi dich vp mua ngodi- Chi phi bing tiAn kh6c
c0ng
CHI PHi THUE THU NHAP DOANH NGHIEP HIEN HANH
- T6ng lg'i nhuin ki5 todn trudc thu6
- Cric khoAn di6u chinh tlng hoac giAm lo.i nhuAn kii to6n dil x6c dinhlgi nhuAn chiu thu6 TNDN
+ Cac khoan diiu chinh tdng+ Cdc khoan diiu chinh gidrn
- Tiing thu nhAp chiu thu6+ Thu nhap dLloc rni6n thu6
- Tiing thu nhip tinh thu6
- ThuG thu nhfp doanh nghiCp phrii nQp
+ Thud thu nhqp doanh nghiQp phdi n6p+ Khoan thuA mry thu, nQp b6 sung
Ndm 2018 Ndm 2017
507 .893.747
s73.142.189
622.193.651
122.911 .129
18.060.620
1.703.829.587 141.032.349
Ndm 2018 Ndm 2017
40.034.001
40.034.00 r
7.494.764.143
s.637.280.897
305.940.942
1.128.612
28.901.051
1.079.319.01 8
442.193.623
I'ldnt 20I B
5.325.708.743
4.049.7 50.824
130.21s.766
Ndnt 2017
29.825.363.936
15.347.485.081
r8.852.824.347
4.216.389.700
2.092.332.543
27.361.968.717
r0.634.089. r r9
11.275.377.705
5.062.764.550
770.561.77470.334.395.607 ss.104.761.86s
9.
Ndm 2018 Ndm 2017
t2.967.973.694
1.t77.144.446
1.177.I44.446
t 4.t 45.t l 8. 1 40
14.145.I 18.140
2.890.164.263
2.829.02 3.628
61.140.635
11.814.916.91r
122.911 .729
t22.971.729
1 1.937.888.640
11.937.888.640
2.387.577.728
2.3 87.577.7 2B
131.494.
lso.re4.ee(8ee.ese. rsoj884.s7e.868
219.461.ers)
-1 I
cONG Ty cp oAu rU coNc NGHTEp xuAr NnAp xsAu ooxc DTIoNGl628 Ei6n Bi6n Pht, Phuong 6, Quin 3, TP. HCM
Brlo c6o tii chinh
Cho nam tdi chinh kiit thric ngdy 3 1/1212018
10. LAr co nAN rnBN cO pumu
Lg'i nhuin t<ii torin sau thu6 thu nhgp doanh nghiQp
C6c khoAn cli6u chinh tdng hodc gi6rn lo-i nhudn k6 to6n d6 x6c dlnhlgi nhu4n hodc l5 phdn b6 cho c6 ddng sd h['u CP ph6 th6ng
Lqi nhu{n ho{c 15 phin b6 cho c6 tl6ng sO hiiu CP ptrd ttrdng
Qu! khen thu6ng, phric lqi tr(ch tir lqi nhufn sau thu6CP ph6 th6ng dang luu hdnh binh qu6n trong kj'LIi co b:in tr6n c6 phi6u
LAI suY cuvr rRtN c6 pnrfu
Lgi nhu$n t<ii torin sau thu6 thu nhip doanh nghiQp
C6c khoin cli0u chinh tdng hodc gi6m lqi nhuQn kt5 todn cl6 x6c dinhlqi nhuan hodc l5 phdn b6 cho c6 d6ng sd htu CP ph6 th6ng
Lcri nhufln ho{c 16 ph6n b6 cho c6 d6ng s& hii,u Cp ptrii ttrdngQu! khen thu'6'ng, phric to-i trich ti' l_o-i nhu6n sau thu636 luong CP ph6 th6ng dg kii5n phrit lidnh th6mCP ph6 th6ng clang luu hdnh binh qudn trong kj,Liii suy girim tr6n c6 phi6u
Ndm 2018 Ndm 2017
10.077.809.431
10.077.809.431j
12.000.000
9.427.339.183
9.42',7.339.183
12.000.000
11.
Ndm 2018 Ndnt 2017
10.077.809.431
10.077.809.431
12.000.000
9.427.339.183
9.42',7.339.183
r2.000.000
VIT. THONG TIN 86 SUNG CHO CAC KHoAN MUC TREN gAo cAo Ltl.u CHUYEN TIEN TP
Trorrg kir, C6ng ty kh6ng c6 ciic giao dich kh6ng bang ti€n 6nh hu6'ng d6n Brio c6o luu chuy6rr ti6n tC vd c6c khoArrtidn do doanh nghidp n6rr gifr'nhurrg kh6ng duo-c sir dung.
VIII. NHTING THONG TIN KHAC
l. THoNG TIN VE CAC UEN LrEN QUANa. Cdc b6n li6n quan
TOn b6n li6n quan M6iquan h
Ban T6ng Gi6rn d6c, HDQT, Ban Ki6rn so6t,K6 torin tru6ng vd nguoi c6ng b5 th6ng tin Ban didu hdnh vd circ cit nhAn c6 liOn quan
b. C6c giao dich trgng y6u vfi cric b6n c6 li6n quan
Trong nirn, c6ng ty c6 ph6t sinh nghi6p vu cht y6u v6i cdc b6n ri6n quan nhu,sau:
B6n li6n quan NQi dung nghiQp vg Gi6 triBan Tdng Gi6m cl6c, HEQT, Ban Ki6rn ro6t, TK6 to6n truong vd ngu'<ri cong bo tlr6ng tin Luo'ng' thutrng, phu cap khric r.392.000.000
TrAn Kim Sa Ban di6u hdnh Muo. n tidn
I ra tlell mu0n
Cho mugn
Thu ti6n rnuo-n
9.000.000.000
9.000.000.000
r.s00.000.000
r.500.000.000
NguySn Trung Qu6c Ban di6Lr hdnh Thu h6i tanr frrrg r8.675.000.000
TrAn Kirn Cunng Ban di6u hdnh
38
Thu h6i tam ri'ng 28.325.000.000
(
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COXC TY CP oAu rU cONc NGHIEP xuAr NHAP rcIAu ooNc DI.IoNG 85o crio tii chfnhl628 Di6n Bi€n Ph[r, 6, QuAn 3, TP. HCM Clro ndrn tdi chfrrh ktit thic rrsdy 3 ll12l2Ol8
c. Sii Au vfi crlc b6n li6n quan
Tai ngdy 3111212018, Cdng ty c6 s6 du v6.i c6c b0n li6n quan:
B6n li6n quanMI sd trinh biy
tr6n BCDKTBan di6u hdnh 314 Tidn luong phditri 312.000.000
THONG TIN vE sAo cAo Bo PHAN
Th6ng tin b6 phQn duoc trinh bdy theo b6 phdn theo khu vq'c dia lli vd linh 4r'c kinh doanh cta C6ng ty. Biio c6o bQphAn theo khu vuc dia Iy vd lTnh vuc kinh doarrh, duo-c dua vdo co- c6u b6o c6o n6i b6 vd qudn ly cria C6ng ty.
Ktit qu6 biio ciio b6 phdn bao gdm c6c khoAn muc phAn b6 tru'c ti6p cho mQt b6 phAn cftng nhu cho cric b6 pl.r4rr dr-ro-cplrAn clria theo m6t ccr s6' hgp ly. Cdc khoiin muc kh6ng duoc ph6n b6 bao g6m tdi sfln, no phAi tri, doanh thu ti. hoatd6ng tdi cl.rinh, chi phi tdi chfnh, chi phi brin lTdng, chi phf qudn lli doanh nghi€p, lri hodc t6 rnac vd thu6 thu nh4pdoanh nghi€p. ffinJ-^-
86o ciio b6 ph6n theo loai hinh kinh doanh ;,SS'S ir&/rcil iltiliil Hfr
Chi ti6u Hoqt tIQngthucrng mgi
Hogt tlQng cung c6phoi, nhi6t
2s8.366.28e)#9s225.82t.745.823
Doanh thu thuAniula von
161.352.729.489
161.319.376.243
97.013.559.781
64.502.369.s80Lqi nhuin thuAn 33.353.246 32.511.190.201 32.544.543.447
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cOxc ry cp oAu rU coNc NGHTEp xuAr NHAp xnAu o0Nc DTIoNG Br{o c6o tii chinhl628 Di0n Bi6n Phir, Phuong 6, Qu0n 3, TP. HCM Cho nam tdi chfnh k6t thirc ngdy 3 l/121201 8
4. euAN lY nur Ro rAr cHiNH
No- ph6i tri tdi chinh chir ytiu cria COng ty bao g6m c6c khoin no vay, c6c kho6n phhi trh nguo'i biin vd cdc khodnphdi trA kh5c. Muc dich chinh cira nhii'ng kho6n no'phAi tr6 tdi chinh ndy ld nhim huy dQng ngu6n tdi chfnh phuc vuc6c hoat d6ng c[ra C6rrg ty. C6ng ty c6 cdc tdi sArr tdi chfnh nhu'ciic khoAn phAi thu kh6ch hdrrg vd c6c klroirr phAithu kh6c, ti€n rnat vd tidn giri rrg6n harr, cl6u tu chimg klio6.n ni6rn yet vd chu'a ni6rn y6t ph6t sinh trLrc ti6p tiL hoatd6rrg cua C6ng ty.
Rrli ro trong y6u ph6t sinh til c6c c6ng cu tdi chinh cria C6ng ty ld rrii ro thi truo'ng, riri ro tin dung vd. riri ro thanhkhoin.
NghiQp vu quin lyi r0i ro ld nghiQp vu khdng th6 thi6u cho todn bQ ho4t dQng kinh doanh crla Cdng ty. C6ng ty dZthi6t ldp h€ th6ng ki6rn so6t nhlm ddm bAo su cAn bing o m['c hsp ly gifl'a chi phf khi nii ro phrit sinh vii chi phfquAn lli rti ro. Ban T6ng Gi6n d6c 1i6n tuc theo ddi quy trinh qu6n l;i riri ro cira C6ng ty nhirn dArn bAo su. c6nbing ho-p l11i giti'a nii ro vd ki6rn soiit riri ro.
Ban T6ng Gi6rn d6c C6ng ty xem xdt vd thdng rrh6t 6p dung c6c chfnh s6ch quAn ly cho nhfr'ng nli ro tr6n nhu sau:
a - Rti ro thitru'dng
R[ri ro thi tru'o'ng ld r0i ro md gi6 tri ho'p ly hoic c6c lu6ng tidn trong tuong lai cria m6t c6ng cu tdi chfnh sE bi6nd6ng theo sr,r'bi6n dQng cira gi6 th! trudrrg. Rrii ro thi truo'ng bao g6rn 3 loai riri ro: riri ro ngoai t6, riri ro ldi su6t uariti ro gi6. C6ng cu tii chinh bi 6nh hu6rrg bo'i rti ro thi trLrd'ng bao 96rr cdc khoAn vay vd no-, tr6i phi6Lr doarrSnghi6p, tr6i phi6Lr chLry6n d6i, cdc khoArr dat coc vd c6c kho6n dAu tLr tdi chinh.
C6c phAn tich v6 dQ nhay trinh bdy du6i ddy du'oc ldp tr6n co s6 gi5 trl ciic khoAn no thuAn, ty l0 giii'a c6c kho6n no-:. /. -. ,c6 lai suat co dinh va c6c khoan no c6 ldi su6t thd n6i ld kliong thay d6i.
Rfii ro lIi sudt
Riri ro l6i sudt ld rrii ro md giri tri ho. p llf ho[c c6c lu6ng ti6n trong tu'ong lai cua c6ng cu tdi chilh se bi6n ddlg theonhlng thay ddi cria l6i su6t thi trud'ng.
Rrhi ro lai sLr6t cfra C6ng ty chi y6u li6n qLran d6n ti6rr, ciic kho6rr ti6n gri'i ngln han vd c6c kho6.n vay.
C6ng ty qudn lli r[ri ro tdi su6t bing ciich phAn tich tinh hinh thi trubrrg dd c6 duo-c cdc ldi sLrAt c6 lo. i nh6t va virrnirn trong gi6'i han qudn l;.i Rrhi ro crja rninh.
Rti ro do thay AOi tai sudt t4i ngdy lflp b6o crto ld
R[ri ro ngoai t€ ld riri ro nrd gid tr! ho. p lli hoac c6c lu6ng tidrr trorrg tuong lai c[ra c6ng cr-r tdi chinh se bi6n d6ngtheo nhfr'ng thay d6i cria ty giri h6i dodi. Riri ro v6 thay aOi t1, gia ngoai tC cta c6ng ty chri y6u li6n quan d6n c6choat ddng crha c6ng ty (khi doanh thu hoic chi phi c6 g6c ngo4i td khiic so v6'i tiAn tQ chirc ndng cira c6ng ty).
Do c6ng ty duo-c thdnh l6p vd ho4t ddng tai Vi6t Nam v6i d6ng tiAn b5o c6o ld d6ng Vi€t Narn, d6ng ti6n giao dichchinh cfra C6ng ty cirng ld d6ng Vi6t Nam. Do d6, riri ro vC ngoai tC cria C6ng ty ld kh6ng trong y6Lr.
Riii ro vd gi6 cii phit5u
Cdc c6 phieu da ni6rn y6t vd chua ni6m y6t do c6ng ty nirn giiL bi Anh huo'ng bo'i c6c Riri ro thi trr,Lo-1g plr6t sinh rirtinh kh6ng ch6c ch6n v6 giri tri tLlong lai cira c6 phitiu dALr tu'dAn d6n gi6 tri Lhoan dr,r phong giarn giri OAu tu'c6 th6tdngigi6m. C6119 ty qudn ly rui ro vC gia co phitiu bing c6ch thi6t lap han m[rc dAu tu. Ban T6ng Gi6rn d6c cira c6ngty ciurg xern xdt vd ph6 duyOt c5c quytit dinh dAu tu vdo c6 phi6u.
C6ng ty sE ti6n hdnh vi6c phAn tich vd trinh bdy dQ nhay do t6c d6ng crla bi6n d6ng giri c6 phitlu d6n k6t qu6 kinhdoa,h c[ra c6ng ty khi c6'ciic hu'6,g dA, chitict b6i ciic co quan qu6n llf .
C6ng ty kh6ng thuc hi6n phAn tich dQ nhay aOi vOi ldi su6t vikh6ng dring k6.
Rrii ro ngoai t6 I
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CONG TY CP DAU TTI cONc NGHIEP xuAT NHAP TuAu poxc DT.IoNG Brlo crlo tii chinh1 628 Di€n Bi6n Phfr, Phuong 6, Qu0n 3, TP. HCM Cho nam tdi chinh k€t thirc ngdy 3 I /l 2/201 8
b - Riii ro tin dgng
Rrli ro tin dung ld rii ro md rr6t bdn tharn gia trong m6t cdng cg tdi chinh hoac hgp d6ng giao dich kh6ng thp'c hiQn
c6c nghia vu c[ra rninh, d6n d6n t6n th6t vC tdi chinh. C6ng ty c6 rr]i ro tfn dqng tt'cdc hoat ddng kinh doanh ctarnir-rh chil yeu d6i v6'i c6c khoArr ph6i thu khrich hdng vd tu' hoat dQng tdi chinl-r bao g6rn ti€n gili rrg6n hiing, rrgoaih6i vd crlc c6ng cp tdi chinli kh6c.
Phrii thu khrich hing
Rii ro tin dung tu' c6c kho6n phii thu kh6ch hdng duoc quin lf bing cdch 6p dgng h4n m['c thanh to6n do Ban-l
., -iT6ng giiim d6c C6ng ty ph6 dr"ry6t. Qu6 trinlr thanh to5n c[ra kh6ch hdng vd rn['c d6 riri ro tin dung dr"ro-c Tru6rrgphdng I(inh doanh vd K6 torirr trr-16'ng theo ddi li6n tuc vd biio c6o cho Ban TOng gi6rn d6c.
Tidn gii'i ngin hing
Cdng.ty chir ytiu duy tri s6 du tiCn gri'i t4i cric ngAn hdng dugc nhi6u nguoi bi6t dtin 6 ViCt Nam. Riri ro tin dung d6i,. x , ..).vo'i so du tien g0j tai citc ngAn hdng dugc quAn l), bdi b0 phQn ng6n qu! cira C6ng ty theo chinh s6ch ctia C6lgffi\C6ngtynhAnth6yrnri'cd6t6ptrurrgrrjirotirrdungd6iv6iti6ngir'ingdrrhdngldth6p..ffi
c - Riii ro thanh *horln rr{c'.tHtil'tttuu,trtt\ICH VU TU VAN
RLii ro thanlr kho6rr ld rrli ro C6ng ty sE gip kh6 khdn khi thpc hi€n cric nghia vu tdi chinlr do thi6u "5r.
*tijiflHil\t"li^-thanh khodn cta C6rrg ty cl.li y6u ph6t sinh til vi6c cric tdi s6n tdi chinh vd no phii tr6 tdi chinh c6 cdc tno"i cfiem-ffiJ Nii;,/harr l6c, nhau. >_z</-.aJwBAng du6'i d6y t6ng hgp thoi han thanh to6n cfia ciic khoAn ng phAi tr6 tdi chinh ctra C6ng ty dqa tr6n c6c kho6ntharrh to6n du ki6n theo ho. p cl6ng tr6n co.s6'chu'a duo-c chi6t kh6u:
Du'6i I nIm Tr.6n I nIm T6ns cdnsNgiv 01/01/2018
Vay vd no-
Phdi trd ngu'di biin vd phrii trd kh6cChi phi ph6i trd
T6ng 94.377.783.796 s9.689.394.s15 154.067.178.3t1
75.627.668.s25
r 8.53 8.s05.683
211.609.588
59.689.394.51 5 1 35.3 t7 .063.040
r8.538.505.683
21 1.609.s88
Ngny 31/12l20r8Vay vii no-
Phai tra nguoi b6n vd phAi trA kh6c
Chi phi phdi trA
137.562.000.000
21.996.635.402
585.084.988
94.902.613.459 232.464.673.459
21.996.635.402
5 8s.084.988T6ng L60.143.720.390 94.902.673.459 255.046.393.849
C6ng ty cho rang rnuc dQ tAp trung rrli ro d6i v6i vi6c trA no ld th6p. C6ng ty c6 dri khA ndng ti6p cAn ciic ngu6n v6nvd c6c kho6n vay ddn han thanh to6n trong vdng 12 thilngc6 th6 du'o-c t6i tuc voi c6c b6ri cho vay.
BAng saLr c16y trinh bdy chi ti6t nr[rc diio han clio tdi sAn tdi chfrrh phi ph6i sinh. Bdlg dr-Lo-c lAp tr61 co. so. rn[r'c cliiolian theo ho-p d6ng chu'a chi6t kh6Lr cira tai siri tdi chinh g6m ldi til c6c tdi sdn d6, n€Lr c6. Vi6c trirrh bdy th6,g ti,tdi sirr tdi chinh phi phrii sinh la cAn thitit ae nieu duo-c vi6c quiiLn ly rti ro tlranh kho6n cira Cdrrg ty khi tiplr thanhkho6n duo-c qudn ly tr6n co'sd c6ng no vd tdi sAn thuAn.
Duri'i 1 nim TrEn 1 nIm T6ns c6neNgny 01/01/2018T.; r .).r len va cac kltoan tuo-ng dirong ti€nPhdi thu kh6ch hdng vd phAi rhr-r kh6cEAu tu tdi chfnh
C0ng
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t
4.337.480.604
83.371 .499.426
20.000.000.000
4.337.480.604
83.37 l .499.426
20.000.000.00087.708.980.030 20.000.000.000 107.708.980.030
coNc ry cp DAu rrl coxc NGHrpp xuAr NHAr xnAu ooNc Dr.IoNG1628 EiQn Bi6n Pht, Phuong 6, QuQn 3, TP. HCM
Brlo c6o thi chinhCho nam tdi chinh k6t thUc nedy 3 1ll2l2}18
37,810/0
62,19o4
54,12yo
45.88%.
0004 NNl
%
%
Yo
%
lAn
lan
lAn
Duri'i I nEm TrOn I n5m T6ng cQng
Ngiy 31/1212018
Ti6n vd cric kliodn tuo-ng duong tidnPhii thu kh6ch hdng vd phAi thu kh6c
DAu tu tdi chinh
cOng
Tdi sdn ng6n han/ T6ng st5 tdi sAn
Tdi stn ddi h4n/T6ng tdi sdn
Co cdu ngu6n vdnNo.'phAi tralT6ng ngu6n vdnNgu6n v6n chri s6'h[llT6ng ngu6rr ,6n
Khi nlng thanh todnI(rd ndng thanh to6n tilc tho'i
Khi nang tharrh toiin nhanh
673.761.326
170.367.221.716
673.761.326
170.367 .221.716
17t.040.983.042 171.040.983.042
s. MQr so cni utu oANn crA KHAr euAr riNH HINH KINH DoANH
Chi ti6u Don vi tinh Neiv 3UI2l2018 Nsirv 01/01/2018Ctr ciu tii sin
46,22oh
53,78yo
64,01yo
35,99%
0,00
l,0lI(rd nlng thanh to6n hi6n hdnh 1,07
Chi ti6u Ddn vi tinh NIm 2018 NIm 2017
%
%
%6
%
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Tj, sudt sinh tdiTf su6t lqi nhuin tr6n doanh thuTj' su6t lo-i nhr-rAn tru6'c thu6 tr6rr doanh thuTj' sLr6t lo-i nhu6n sau thu6 tr€n doanh thu
Tj, su6t lqi nhuf n tr6n tiing tii srin
4,98yo
3,870
3,25yo
2,530h
7.02yo
5,110,/o
4,31%
Tj, suAt loi nhufn trudc thu6 tr6n t6ng tdi sinTj'su6t loi nhudn sau tliuiS tr€n tdng tii s6n
Tf su6t lqi nhu6n sau thu6 tr6n v5n chii siihitu
THONG TIN SO SANU
S6 ti6u so s6nh ld s6 li6u tr6n 86o crio tdi chinh choXu6t NhAp KhAu E6ng Duo'ng dua.c ki6m to6n boi,;.
pnan.
Ngudi l$p bi6u
Ng6 Hoing YOn
tdi chinh 2017 oiuaC6ng ty C6 phAn DAu Tu C6ng Nghi6pty ki6m to6n khiic v6i f ki6n kii5m to6n ld ch6p nhdn todn
4,660
3,72yo
6'cDl
>loi*lr
cQNqaxiCO PHAN
ol'u rUcone. xui'r xxie
01 nam 2019
Trin Kim SaLuo'ng Thi Thanh Thriy
43
